What is the per share cost of the treasury stock purchased?

Stockholders' Equity (December 31, 2016) Common stock$6 par value, 100,000 shares

authorized, 35,000 shares issued and outstanding $ 210,000 Paid-in capital in excess of par value, common stock 170,000 Retained earnings 340,000 Total stockholders' equity $ 720,000

Stockholders' Equity (December 31, 2017) Common stock$6 par value, 100,000 shares

authorized, 41,400 shares issued, 3,000 shares in treasury $ 248,400 Paid-in capital in excess of par value, common stock 208,400 Retained earnings ($30,000 restricted by treasury stock) 440,000 896,800 Less cost of treasury stock (30,000 ) Total stockholders' equity $ 866,800

The following transactions and events affected its equity during year 2017.

Jan. 5 Declared a $0.50 per share cash dividend, date of record January 10. Mar. 20 Purchased treasury stock for cash. Apr. 5 Declared a $0.50 per share cash dividend, date of record April 10. July 5 Declared a $0.50 per share cash dividend, date of record July 10. July 31 Declared a 20% stock dividend when the stock's market value was $12 per share. Aug. 14 Issued the stock dividend that was declared on July 31. Oct. 5 Declared a $0.50 per share cash dividend, date of record October 10.