Company A is a AAA-rated firm desiring to issue five-year FRNs. It finds that it can issue FRNs at six-month CME Term SOFR + 0.625 percent or at three-month CME Term SOFR + 0.625 percent. Given its asset structure, three-month SOFR is the preferred index. Company B is an A-rated firm that also desires to issue five-year FRNs. It finds it can issue at six-month CME Term SOFR + 1.475 percent or at three-month CME Term SOFR + 1.125 percent. Given its asset structure, six-month SOFR is the preferred index. Assume a notional principal of $15,000,000. Required: Determine the QSD. Set up a floating-for-floating rate swap where the swap bank receives 0.125 percent and the two counterparties share the remaining savings equally. Calculate the all-in-cost of borrowing for company A and B.