40. The following data has been collected about a company's stockholders' equity accounts: (4 points) Common stock S10 par value 20.000 shares authorized and 10,000 shares issued $100.000 Contributed capital in excess of par value, common stock Retained earnings Treasury stock. 1.000 shares 50,000 25,000 11.500 The treasury shares were all purchased at the same price. The cost per share of the treasury stock is