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

Shareholders' Equity	January 28, 2012	January 29, 2011
Class A common stock $0.01 par value: 150,000,000 shares authorized and 103,100,000 shares issues at January 28, 2012, and January 29, 2011, respectively	$ 320,482,000	$ 290,763,000
Retained earnings	2,051,463,000	1,646,290,000
Accumulated other comprehensive income (loss), net of tax	7,118,000	(994,000)
Treasury stock at average cost: 16,241,116 and 14,999,945 shares at January 28, 2012 and January 29, 2011, respectively	(760,752,000)	(530,764,000)
Total shareholders' equity	$ 1,618,311,000	$ 1,405,295,000

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

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

(c) Compute the average price at which Abercrombie & Fitch issued its common stock by January 28, 2012. (Show your computation. Round your answer to two decimal places.)

(d) Use the treasury stock account to compute the average price Abercrombie & Fitch paid when it repurchased its common shares by January 28, 2012. (Show your computation. Round your answer to two decimal places.)