Shown below is the liabilities and stockholders equity section of the balance sheet for Whispering Company and Metlock Company. Each has assets totaling $4,020,000.

Whispering Co.				MetlockCo.
Current liabilities		$303,000		Current liabilities		$373,000
Long-term debt, 10%		1,150,000		Common stock ($20 par)		2,910,000
Common stock ($20 par)		1,830,000		Retained earnings (Cash dividends, $349,000)		737,000
Retained earnings (Cash dividends, $205,000)		737,000
		$4,020,000				$4,020,000

For the year, each company has earned the same income before interest and taxes.

		Whispering Co.		Metlock Co.
Income before interest and taxes		$1,110,000		$1,110,000
Interest expense		115,000		0
		995,000		1,110,000
Income taxes (20%)		199,000		222,000
Net income		$796,000		$888,000

At year-end, the market price of Whisperings stock was $101 per share, and Metlocks was $63.50. Assume balance sheet amounts are representative for the entire year.

(e) What is the book value per share for each company? (Round answers to 2 decimal places, e.g. $6.85.)