A company forfeited 4,000 shares of Rs. 10 each on which application money of Rs. 3 has been paid. Out of these 2,000 shares were reissued as fully paid up and Rs. 4,000 has been transferred to capital reserve. Calculate the rate at which these shares were reissued.
(a) Rs. 10 Per share
(b) Rs. 9 Per share
(c) Rs. 11 Per share
(d) Rs. 8 Per share