Rosie's has 1,800 shares outstanding at a market price per share of $23.50. Sandy's has 2,500 shares outstanding at a market price of $21 a share. Neither firm has any debt. Sandy's is acquiring Rosie's. The incremental value of the acquisition is $1,200. What is the value of Rosie's to Sandy's?

• $43,500

• $41,100

• $42,700

• $41,900

• $42,300