BCD Ltd. invited applications for 100000 shares of ₹10 each which is payable as follows-
Application - ₹2
Allotment - ₹3
First and final Call - Balance amount
Applications for 300000 shares is received by the company. Company made pro-rata on the all applicants and adjust excess money towards allotment only. Mr. A shareholder who had applied for 3000 shares failed to pay call money due to which the company forfeited his shares and reissued at ₹8 per share as fully paid.

What is the amount per share on first and final call?

₹5

Per share amount on call = 10 - 2(application)- 3(allotment)
                                        = ₹5