Firm A has current assets that could be sold for their book value of $263555000. The book value of its fixed assets is $52350000, but they could be sold for $95000000 today. The firm has total debt at a book value of $99856222, but interest rate changes have increased the value of the debt to a current market value of $100000000. This firm's equity market-to-book ratio is ________. Round to 3 decimals.

4.Firm B has a balance sheet that lists $10000000 in current assets, $3000000 in fixed assets, and $2500000 in total liabilities. It has 50000 common shares outstanding. The replacement cost of its assets is $900000. Its share price in the market is $60. Its book value per share is _________. " Round to 3 decimals