Wallis Company produces circuit boards in a foreign country that imposes a 15 percent VAT. This year, Wallis manufactured 7.2 million boards at a $4.40 material cost per unit. Walliss labor and overhead added $0.88 to the cost per unit. Wallis sold the boards to various customers for $6.60 per unit for a net profit of $1.32 per unit.

How much VAT does Wallis Company owe? (Enter your answer in dollars not in millions of dollars.)