Rowen found it with $1,568 of their own money. Upon founding and investing their own money, they issued themselves 134 shares. One year later, an angel investor purchased 198 shares for $1,970. Last year, Rowen sold 113 shares for $1,002 to a VC. Now they is considering having an IPO and selling 199 new shares in that IPO. Rowens net income next year is expected to be $1,142. Similar firms have PE ratios of 28. What will the share price be at the time of the IPO?