The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) fo Stockholders' Equity (January 1) Common stock-$5 par value, 100,000 shares authorized, 35,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $175,000 135,000 360,000 $670,000 Stockholders' Equity (December 31) Common stock-$5 par value, 100,000 shares authorized, 41,000 shares issued, 5,000 shares in treasury Paid-in capital in excess of par value, common stock Retained earnings ($50,000 restricted by treasury stock) Less cost of treasury stock Total stockholdere equity $205,000 177,000 440,000 822,000 (50,000) $772,000 The following transactions and events affected its equity during the year. Jan. 5 Declared a $0.60 per share cash dividend, date of record January 10. Mar. 20 Purchased treasury stock for cash Apr. 5 Declared a $0.60 per share cash dividend, date of record April 10. July 5 Declared a $0.60 per share cash dividend, date of record July 10. July 31 Declared a 200 stock dividend when the stock market value was $12 por share. Aug. 14 Ionued the stock dividend that was declared on July 11. Oat. 5 Declared a 50.60 per share cash dividend, date of record October 10. 4. What is the per share cost of the treasury stock purchased? (Round your answer to 2 decimal places.) Cont porcham