Harrods PLC has a market value of $180$ million and $12$ million shares outstanding. Selfridge Department Store has a market value of $65$ million and $12$ million shares outstanding. Harrods is contemplating acquiring Selfridge. Harrods' CFO concludes that the combined firm with synergy will be worth $317$ million, and Selfridge can be acquired at a premium of $32$ million.

If Harrods offers $14$ million shares of its stock in exchange for the $12$ million shares of Selfridge, what will the stock price of Harrods be after the acquisition?

New stock price