Following is the stockholders equity section of the balance sheet for The Procter & Gamble Company along with selected earnings and dividend data. For simplicity, balances for noncontrolling interests have been left out of income and shareholders' equity information.

S millions except per share amounts Net earnings attributable to Procter & Gamble shareholders Common dividends Preferred dividends Basic net earnings per common s Diluted net earnings per common share 20142013 11,643 S11,312 5,658 6,275 253 244 4.19 $4.04 4.01 3.86 hare Shareholders' equity Convertible class A preferred stock, stated value $1 per share Common stock, stated value $1 per share Additional paid-in capital Treasury stock, at cost (shares held: 2014-1,298.4, 2013-1,266.9) (78,805) (71,966) Retained earnings Accumulated other comprehensive income/loss) Other Shareholders' equity attributable to Procter & Gamble shareholders $69,214 S68,064 1,111 S1,137 4,009 4,009 53,911 63,538 84,990 80,197 (7,662) (7499) (1,340) 1,352) a. Compute the number of common shares outstanding at the end of each fiscal year. Estimate the average number of shares outstanding during 2014. Round to one decimal place 2014 0 million 2013 million 2014 Average 0 milion b. Calculate the average cost per share of the shares held as treasury stock at the end of each fiscal year. Round to two decimal places. 2014 2013