Western Farms Just Paid $185,000 Cash to Acquire Northern Foods

Western Farms just paid $185,000 cash to acquire Northern Foods.Prior to the acquisition Western Farms had 12,000 shares of stock outstanding at a price per share of $17.Northern Foods had 7,500 shares outstanding at a price per share of $23.The acquisition created $4,500 of synergy.What is the value of Northern Foods to Western Farms?

A) $185,000
B) $181,500
C) $229,500
D) $220,500
E) $177,000