Atlas Corporation is acquiring Bazan, Inc. for $1,670,000 in cash. Atlas has 80,000 shares of stock outstanding at a market value of $55 a share. Bazan has 38,000 shares of stock outstanding at a market price of $39.60 a share. Neither firm has any debt. The net present value of the acquisition is $182,000. What is the price per share of Atlas after the acquisition?

		$57.28
		$56.13
		$55.44
		$54.21
		$58.04