Please complete all parts of problem #10 (week 13/14)

10A) Blue Point Corp. wants to sell 6 million shares for $20 in an IPO. The company agreed with its underwriters on a spread of 7%. What are the costs of issuance (in $ million)?

10B) Mega Upload just had an IPO where they sold 12 million shares for $23, with a spread of 8%. On the first day of trading, the stock closed at $32. How much money did the company miss out on (in $ million)?