Dixon Corporation is considering a public offering of common stock. The firm will offer one million shares of common stock for sale. The estimated selling price is $30 per share with Dixon Corp. receiving $26.25 per share after the offering. Registration fees are estimated at $275,000. Use this information to answer the following questions. A). What is the spread in percent? B). What are the total expenses for the issue? C). If Dixon Corp. needs to generate $28 million, how many shares will have to be sold?