ABC Ltd issues a $20 million IPO providing proceeds to ABC of $4.5 per share, from an offer price to the public of $5 pe

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ABC Ltd issues a $20 million IPO providing proceeds to ABC of
$4.5 per share, from an offer price to the public of $5 per share.
The company's legal fees, ASIC registration fees, and other
administrative costs are $477,000. The company's share price
increases 14 per cent on the first day. What is the underwriting
cost? (in millions of dollars to the nearest three decimal places;
don’t use the $ sign eg 7.897)