A has agreed to be acquired by B for 900 shares of B stock. B currently has 8,500 shares of stock outstanding at a price of $26 a share. A has 1,700 shares outstanding at a price of $10 a share. The incremental value of the acquisition is $1,200. What is the value per share of B stock after the acquisition?

$28.47

$27.52

$31.03

$27.96