Given is the Income Statement for the year ended December 31, 20XX, Statement of Retained Earnings for the year ended December 31, 20XX and Comparative Balance Sheets for 20XW and 20XX of Maris Corporation:

Maris Corporation Income Statement Year Ended December 31, 20XX
Sales	$3,800,000
Cost of goods sold	2,250,000
Gross profits	1,550,000
Selling and administrative expense	540,000
Amortization expense	200,000
Operating income	810,000
Interest expense	43,000
Earnings before taxes	767,000
Taxes	440,000
Earnings after taxes	327,000
Preferred stock dividends	30,000
Earnings available to common shareholders	$297,000
Shares outstanding	198,000
Earnings per share	$1.50

Statement of Retained Earnings For the Year Ended December 31, 20XX
Retained earnings, balance, January 1, 20XX	$840,000
Add: Earnings available to common shareholders, 20XX	297,000
Deduct: Cash dividends declared and paid in 20XX	150,000
Retained earnings, balance, December 31, 20XX	$987,000

Comparative Balance Sheets For 20XX and 20XW
	December 31, 20XX			December 31, 20XW
Assets
Current assets:
Cash		$120,000			$105,000
Accounts receivable (net)		540,000			528,000
Inventory		640,000			614,000
Prepaid expenses		29,000			58,000
Total current assets		1,329,000			1,305,000
Investments (long-term securities)		100,000			109,000
Plant and equipment	2,200,000			1,700,000
Less: Accumulated amortization	964,000			764,000
Net plant and equipment		1,236,000			936,000
Total assets		$2,665,000			$2,350,000
Liabilities and Shareholders Equity
Current liabilities:
Accounts payable		$414,000			$270,000
Notes payable		500,000			500,000
Accrued expenses		34,000			50,000
Total current liabilities		948,000			820,000
Long-term liabilities:
Bonds payable, 20XY		140,000			100,000
Total liabilities		1,088,000			920,000
Shareholders equity:
Preferred stock		90,000			90,000
Common stock		500,000			500,000
Retained earnings		987,000			840,000
Total shareholders equity		1,577,000			1,430,000
Total liabilities and shareholders equity		$2,665,000			$2,350,000

Compute the book value per common share for 20XW and 20XX for the Maris Corporation. (Round the final answers to 2 decimal places.)

	Book value
20XW	$
20XX	$