The company incurs costs of $28.1 million regardless of the output level. It sells 5.2 million units of its product at the price of $9.53, and its total variable costs are $11.92 million. The company has $34 million of debt with an annual interest rate of 5.35%. What is the EBIT break-even point in sales dollars, in $ millions, to the nearest $0.01 million? Drop the $ symbol. E.g., if your answer is $26,666,667, record it as 26.67.