Two all-equity firms are exploring a merger opportunity with the potential to create $160,000 of synergy. The acquirer has agreed to pay $42 in cash for each of the 20,000 shares outstanding of the target firm. However, the target's shares are currently trading for $35. Also, there are 60,000 publicly traded shares of the acquiring firm, and each share is currently worth $54. What should be the price per share of the acquirer following the combination if the offer is accepted?