The following selected information relates to Candle Company for the past two years. Account Current year Prior year Net sales (all credit) $237,250 $180,000 Cost of goods sold $115,000 $110,000 Gross profit $122,250 $70,000 Income from operations $32,000 $30,000 Interest expense $2,000 $7,000 Net income $24,000 $18,000 Cash $22,000 $14,000 Accounts receivable, net $25,000 $31,000 Inventory $56,000 $44,000 Prepaid expenses $2,000 $1,000 Total current assets $107,000 $90,000 Total long-term assets $148,000 $175,000 Total current liabilities $62,000 $90,000 Total long-term liabilities $20,000 $78,000 Common stock, no par, 3500 shares, market value $96 per share: $40,000 $40,000 Retained earnings $133,000 $57,000 What is the book value per share of common stock for the current year