An Australian company, OzCPY has made a renounceable rights issue offer to their existing shareholders. The share price when announcing the rights was $32.72 and the firm's current ordinary share price is $33.72 and the 4-for-10 pro-rata issue has an offer price of $31.52 What is the theoretical ex-rights share price of the firm? Give your final answer as dollars rounded to the nearest cent. For example, for "\$123.4567" you would input "123.46" (without the quotation marks)