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... increases 15 percent on the first day Reference: Ref 15- 1 Format: Multiple Choice Learning Objective: LO Level of Difficulty: Medium 61 What is the underpricing spread? A) $51 million B) $15 million... = $15. 0 million Reference: Ref 15- 1 Format: Multiple Choice Learning Objective: LO Level of Difficulty: Medium 62 What is the underpricing on this issue? A) $9,900,000 B) $24,900,000 C) $15, 000,000... first day of trading B) priced between 10 and 15 percent above the price at which they close at the end of first day of trading C) priced between 10 and 15 percent below the price at which they close