Beagle Beauties engages in the development, manufacture, and sale of a line of cosmetics designed to make your dog look glamorous. Below you will find selected information necessary to compute some valuation estimates for the firm. Assume the values provided are from year-end 2015. Also assume that the firms equity beta is 1.40, the risk-free rate is 2.10 percent, and the market risk premium is 6.2 percent.

Dividends per share	$	2.40
Return on equity		9.00	%
Book value per share	$	17.20

	Earnings			Cash Flow			Sales
2015 value per share	$	5.30		$	6.75		$	25.80
Average price multiple		13.14			9.55			2.47
Forecasted growth rate		13.54	%		11.56	%		7.52	%

What is the sum of the shares prices when you estimate the 2016 share price for Beagle Beauties using the P/E, P/CF, and P/S ratios?

(Do not round intermediate calculations. Round your answer to 2 decimal places.)