Firm 2 is being acquired by Firm 1 for $160,000 worth of Firm 1 stock. The incremental value of the acquisition is $4,200. Firm 1 has 11,000 shares of stock outstanding at a price of $35 a share. Firm 2 has 6,525 shares of stock outstanding at a price of $30 a share. What is the value per share of Firm 1 after the acquisition? A) $39.97 B) $40.04 C) $40.22 D) $40.11 E) $37.57