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

Castile Products, Inc. Balance Sheet December 31
Assets
Current assets:
Cash	$	22,000
Accounts receivable, net		210,000
Merchandise inventory		390,000
Prepaid expenses		9,000
Total current assets		631,000
Property and equipment, net		840,000
Total assets	$	1,471,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities	$	250,000
Bonds payable, 9%		370,000
Total liabilities		620,000
Stockholders equity:
Common stock, $10 par value	$	160,000
Retained earnings		691,000
Total stockholders equity		851,000
Total liabilities and stockholders equity	$	1,471,000

Castile Products, Inc. Income Statement For the Year Ended December 31
Sales	$	2,230,000
Cost of goods sold		1,240,000
Gross margin		990,000
Selling and administrative expenses		580,000
Net operating income		410,000
Interest expense		33,300
Net income before taxes		376,700
Income taxes (30%)		113,010
Net income	$	263,690

Account balances at the beginning of the year were: accounts receivable, $210,000; and inventory, $350,000. All sales were on account.

Assume that Castile Products, Inc., paid dividends of $3.95 per share during the year. Also assume that the companys common stock had a market price of $55 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.)