Assume this is the stockholders' equity section from the Abercrombie & Fitch balance sheet.

Shareholders' Equity (thousands, except par value amounts)	January 28, 2012	January 29, 2011
Class A common stock-$0.01 par value: 150,000 shares authorized and 104,800 shares issues at January 28, 2012, and January 29, 2011, respectively	$320,499	$290,780
Retained earnings	2,051,463	1,646,290
Accumulated other comprehensive income (loss), net of tax	7,118	(994)
Treasury stock at average cost: 17,641 and 14,999 shares at January 28, 2012 and January 29, 2011, respectively	(760,752)	(530,764)
Total shareholders' equity	$ 1,618,328	$ 1,405,312

(a) How many shares are issued at January 28, 2012?

(b) How many shares are outstanding at January 28, 2012?

(c) Determine the average price at which Abercrombie & Fitch issued its common stock. (Round your answer to two decimal places.)

(d) Use the treasury stock account to determine the average price Abercrombie & Fitch paid when it repurchased its common shares. (Round your answer to two decimal places.)