The capital structure of a joint stock company calculated at market value for the current period is as follows and can be regarded as the target capital structure: long-term liabilities of 20 million yuan, accounting for 1/3 of the total capital; The common capital is 40 million yuan, accounting for 2/3 of the total capital. The current issue of new bonds at par value with a coupon rate of 8%; The common stock is issued at a price of $30 per share, from which the company can raise a net amount of $27. The expected dividend per share for the next year will be $1.20, and the shareholders expect it to increase by 10% in the future. If the company applies an income tax rate of 25%, it is required to:

(1) What is the capital cost of issuing new shares?

(2) What is the cost of capitalizing the retained earnings of the company?

(3) According to the above conclusions, what is the company's comprehensive cost of capital respectively?