Bell Hill Mfg$.$ is considering a rights offer. The company has determined that the ex$-$rights price would be $$60.$ The current price is $$67$ per share, and there are $30$ 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$.,32\mathrm{.}16.)$

$\backslash$table$[[$Subscription price$],[],[]]$