Value of former Benn with a share of synergy gain $=25,800,000.$Firm Amber's equity $=85,324,000+20,800,000+25,000,000=131,124,000.$Proportion of equity given up by Amber $=25,800,000/131,124,000=0\mathrm{.}1968.$Proportion of merged firm shares held by former Benn stockholders $=$ New sharesissued$/($old shares $+$ new shares issued$)=0\mathrm{.}1968.$New shares $=813,262.$Total shares after merger $=4,133,262.$Price per share in merged firm $=131,124,000/4,133,262=31\mathrm{.}7241.$