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

Castile Products, Inc. Balance Sheet December 31
Assets
Current assets:
Cash	$	21,000
Accounts receivable, net		160,000
Merchandise inventory		340,000
Prepaid expenses		11,000
Total current assets		532,000
Property and equipment, net		850,000
Total assets	$	1,382,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities	$	280,000
Bonds payable, 12%		300,000
Total liabilities		580,000
Stockholders equity:
Common stock, $5 par value	$	110,000
Retained earnings		692,000
Total stockholders equity		802,000
Total liabilities and stockholders equity	$	1,382,000

Castile Products, Inc. Income Statement For the Year Ended December 31
Sales	$	2,160,000
Cost of goods sold		1,180,000
Gross margin		980,000
Selling and administrative expenses		560,000
Net operating income		420,000
Interest expense		36,000
Net income before taxes		384,000
Income taxes (30%)		115,200
Net income	$	268,800

Account balances at the beginning of the year were: accounts receivable, $200,000; and inventory, $290,000. All sales were on account.

Assume that Castile Products, Inc., paid dividends of $3.85 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 percentage final answer to 2 decimal places.)

3. Dividend yield ratio. (Round your percentage answer to 2 decimal places.)

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

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

1.	Earnings per share
2.	Dividend payout ratio		%
3.	Dividend yield ratio		%
4.	Price-earnings ratio
5.	Book value per share