The stockholders” equity of Graf Company”s balance is as follows:

Stockholders” equity:

 

 

Paid-in capital:

 

 

Common stock—without par value, $12

 

 

stated value; authorized 100,000 shares;

 

 

issued and outstanding, 70,000 shares

$ 840,000

 

Paid-in capital in excess of stated value

340,000

 

Total paid-in capital

 

$1,180,000

Retained earnings

 

80,000

Total stockholders” equity

 

$1,260,000

Compute the average price at which the 70,000 issued shares of common stock were sold. Compute the book value per share of common stock.