Burton Inc. has two classes of stock, 9%$100 par cumulative Preferred Shares and $1 par Commo Shares. The equity section shows: Common stock, $1 par value, 1,000,000 shares authorized and shares issued ...... $635.000 Paid in capital in excess of par value. $246,000 At what average price was the common shares issued? Respond rounded to TWO DECIMALS, without a dollar sign and without commas