Bell Buckle Manufacturing is considering a rights offer. The company has determined that the ex$-$rights price would be $$95.$ The current price is $$102$ per share, and there are $24$ million shares outstanding. The rights offer would raise a total of $$60$ million. What is the subscription price? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$