The company incurs costs of $29.4 million regardless of the output level. It sells 5.23 million units of its product at the price of $9.33, and its total variable costs are $11.66 million. The company has $38 million of debt with an annual interest rate of 4.65%. 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.