Ronald Perelman’s MacAndrews & Forbes Holdings Inc. has amended its cash tender offer for shares of Marvel Entertainment common stock.The company, which holds 60% of Marvel, announced Friday that it has increased the price to $ 30 per share from $ 25. In addition, the number of shares the company is offering to purchase was reduced to 10 million from 11 million. The move sent the stock up $ 2.625, or 10.5%, to $ 27.625. The offer, which was set to expire April 22, has been extended through May 6 because of the changes. Sources say MacAndrews & Forbes upped the price because only 3.6 million shares were tendered by the original expiration date. Greater control of Marvel will give MacAndrews & Forbes substantial tax benefits.