The sugarland co. has just gone public. under a firm commitment agreement, the company received $32.70 for each of the 4.17 million shares sold. the initial offering price was $35.10 per share, and the stock rose to $42.40 per share in the first few minutes of trading. the company paid $912,000 in legal and other direct costs and $264,000 in indirect costs. what was the flotation cost as a percentage of funds raised?

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