Dilomina Inc. has 21,000 shares of stock outstanding with par value of $1 per share and a market value of $27.18 per share. The balance sheet shows $21,000 in the common stock account. $187,600 in the capital in excess of par value account, and $218,200 in the retained earnings account. The firm just announced a large stock dividend of 35 percent. What is the market value per share after the dividend?