Bavarian Sausage, Inc. posted the following balance sheet:

Balance Sheet
Cash	$ 50,000		Accounts Payable	$185,000
Accounts Receivable	125,000		Notes Payable	125,000
Inventories	225,000		Long-term debt	115,000
Net Plant and Equipment	525,000		Common Stock	350,000
			Retained earnings	150,000
Total Assets	$925,000		Total liabilities and Stockholders’ Equity	$925,000

If Bavarian Sausage, Inc. has 100,000 shares outstanding, what is the book value per share?