Botox Facial Care had earnings after taxes of $326,000 in 2012 with 200,000 shares of stock outstanding. The stock price was $90.50. In 2013, earnings after taxes increased to $380,000 with the same 200,000 shares outstanding. The stock price was $102.00. Compute earnings per share and the P/E ratio for 2012. (The P/E ratio equals the stock price divided by earnings per share.) (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Compute earnings per share and the P/E ratio for 2013. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Why did the P/E ratio change? (Do not round intermediate calculations. Input your answers as percents rounded to 2 decimal places.)