Over the last 10 years, a client has bought 100 shares of ABC Mutual Fund each year in a taxable account and has elected to have dividends and capital gains automatically reinvested in additional fund shares. The aggregate cost of the 1,000 purchased shares is $21,300. In addition, over these 10 years, the customer has bought 400 additional shares through dividend reinvestment at an aggregate cost of $9,520. At the end of the 10th year, the client's statement shows that the customer owns 1,400 shares at an aggregate market value of $47,400. If the client redeems 100 of the shares, the average cost basis per share is:

A $15.21

B $21.30

C $22.01

D $33.86