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

Castile Products, Inc. Balance Sheet December 31
Assets
Current assets:
Cash				$	19,000
Accounts receivable, net					190,000
Merchandise inventory					340,000
Prepaid expenses					7,000
Total current assets					556,000
Property and equipment, net					820,000
Total assets				$	1,376,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities				$	250,000
Bonds payable, 8%					340,000
Total liabilities					590,000
Stockholders equity:
Common stock, $10 par value				$	170,000
Retained earnings					616,000
Total stockholders equity					786,000
Total liabilities and equity				$	1,376,000

Castile Products, Inc. Income Statement For the Year Ended December 31
Sales	$	2,110,000
Cost of goods sold		1,180,000
Gross margin		930,000
Selling and administrative expenses		560,000
Net operating income		370,000
Interest expense		27,200
Net income before taxes		342,800
Income taxes (30%)		102,840
Net income	$	239,960

Account balances at the beginning of the year were: accounts receivable, $140,000; and inventory, $280,000. All sales were on account.

Assume that Castile Products, Inc., paid dividends of $2.45 per share during the year. Also assume that the companys common stock had a market price of $68 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:

.

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

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%).)

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

Price-earnings ratio. (Round your intermediate calculations to 2 decimal places and final answer to 1 decimal place.)

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