The financial statements for Castile Products, Inc., are given below:

Castile Products, Inc. Balance Sheet December 31
Assets
Current assets:
Cash				$	20,000
Accounts receivable, net					170,000
Merchandise inventory					310,000
Prepaid expenses					8,000
Total current assets					508,000
Property and equipment, net					840,000
Total assets				$	1,348,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities				$	290,000
Bonds payable, 11%					370,000
Total liabilities					660,000
Stockholders equity:
Common stock, $10 par value				$	150,000
Retained earnings					538,000
Total stockholders equity					688,000
Total liabilities and equity				$	1,348,000

Castile Products, Inc. Income Statement For the Year Ended December 31
Sales	$	2,150,000
Cost of goods sold		1,230,000
Gross margin		920,000
Selling and administrative expenses		640,000
Net operating income		280,000
Interest expense		40,700
Net income before taxes		239,300
Income taxes (30%)		71,790
Net income	$	167,510

Account balances at the beginning of the year were: accounts receivable, $190,000; and inventory, $310,000. All sales were on account.

Assume that Castile Products, Inc., paid dividends of $3.35 per share during the year. Also assume that the companys common stock had a market price of $66 at the end of the year and there was no change in the number of outstanding shares of common stock during the year.

Required:

Compute financial ratios as follows:

1.	Earnings per share.(Round your answer to 2 decimal places.)

2.	Dividend payout ratio.(Round your intermediate calculations to 2 decimal places. Round your final percentage answer to 1 decimal place (i.e., 0.1234 should be considered as 12.3%).)

3.	Dividend yield ratio.(Round your percentage answer to 1 decimal place (i.e., 0.1234 should be considered as 12.3%).)

4.	Price-earnings ratio.(Round your intermediate calculations to 2 decimal places and final answer to1 decimal place.)

5.	Book value per share.(Round your answer to 2 decimal places.)