The company with the common equity accounts shown here has declared a 4-for-one stock split when the market value of its stock is $33 per share. The firms 80-cent per share cash dividend on the new (postsplit) shares represents an increase of 25 percent over last years dividend on the presplit stock.

Common stock ($1 par value)	$	415,000
Capital surplus		852,000
Retained earnings		3,780,800
Total owner's equity	$	5,047,800

What is the new par value per share? (Do not round intermediate calculations. Round your answer to 2 decimal places, e.g., 32.16.)

New par value

$ per share

What was last year's dividend per share? (Do not round intermediate calculations. Round your answer to 2 decimal places, e.g., 32.16.)

Dividend per share

$