The six components that make up the total costs of new issues are: the spread; other direct expenses such as filing fees; indirect expenses such as management time; economies of scale; abnormal returns and the Green Shoe option. the discount; other direct expenses such as filing fees; indirect expenses such as management time; due diligence costs; abnormal returns and the Green Shoe option. the spread; other direct expenses such as filing fees; indirect expenses such as management time; abnormal returns; underpricing and the Green Shoe option. the spread; other direct expenses such as filing fees; economies of scale; due diligence costs; abnormal returns and underpricing. None of the above