On March 31, Polumbo purchases 100% of Starz for $7,500,000 cash and 2,200,000 shares of Polumbo's voting common stock (par value of $1). Polumbo's stock had a fair value on March 31 of $40. Polumbo got 12,000,000 shares of Starz's voting common stock (par value $4) having a fair value of $50 per share. Polumbo incurs $5,000,000 in acquisition related costs and $3,500,000 in stock issuance costs. What is Polumbo's cost for this acquisition?