ABC Factory has 70,000 shares of stock outstanding with a book value of $950,000 and a market value of $1,300,000. The firm is considering a project that requires the purchase of $140,000 of fixed assets and has a net present value of $7,500. The project would be all-equity financed through the sale of shares. What will the new book value per share be after the project is implemented? OA) $14.06 OB) $14.23 OC) $12.50 OD) $13.70 O E) $15.60