Presented below is information related to a company: Common Stock, $12.5 par $78,300 . Paid-in Capital in Excess of Par-Common Stock . Preferred 8% Stock, $20 par 13,500 26,000 Paid-in Capital in Excess of Par-Preferred Stock .Retained Earnings 4,000 1,500 . Treasury Common Stock (at cost) 150 What was the issuing price for each common share? (round to the closest cent if necessary.)