Als Infrared Sandwich Company had a book value of $16.95 at the beginning of the year, and the earnings per share for the past year was $10.65. Molly Miller, a research analyst at Miller, Moore & Associates, estimates that the book value and earnings per share will grow at 22.50 and 21.00 percent per year for the next four years, respectively. After four years, the growth rate is expected to be 6 percent. Molly believes the required return for the company is 12.20 percent. What is the value per share for Als Infrared Sandwich Company? (Do not round intermediate calculations. Round your answer to 2 decimal places.)