Rosie's Has 1,800 Shares Outstanding at a Market Price Per

Rosie's has 1,800 shares outstanding at a market price per share of $23.50.Sandy's has 2,500 shares outstanding at a market price of $21 a share.Neither firm has any debt.Sandy's is acquiring Rosie's.The incremental value of the acquisition is $1,200.What is the value of Rosie's to Sandy's?

A) $41,100
B) $41,900
C) $42,300
D) $42,700
E) $43,500