The following Investment in Trading Securities appears in the Books of ISKATI, Inc. Date Explanation Debit Credit 2020 Mar 1 Purchased 40,000 shares of PSJ at P30.75/share and 20,000 shares of Bogum at P23/share P 1,690,000 July 2 Purchased JCW 15% bonds, face value P4,000,000. Interest dates July 1 and Jan 1. Maturity date July 1, 2024 4,000,000 Nov 5 Sold 14,400 shares of PSJ at P30/share and 4,000 shares of Bogum at P25/share P 532,000 Dec 31 Sold PAG-IBIG bonds at 98 plus accrued interest 4,220,000 The audit revealed the following additional information: 1. ISKATI received on Oct. 1, 2020, 8,000 shares of PLDT as stock dividend. 2. Bogum declared a 15% stock dividend to all stockholders of record as of November 15, 2020 payable December 1, 2020. How much is the average cost per share of PSJ's stocks as of December 31, 2020