The financial statements for Castile Products, Incorporated, are given below: Castile Products, Incorporated Balance Sheet December 31 Assets Current assets: Cash $ 21,000 Accounts receivable, net 260,000 Merchandise inventory 370,000 Prepaid expenses 8,000 Total current assets 659,000 Property and equipment, net 830,000 Total assets $ 1,489,000 Liabilities and Stockholders' Equity Liabilities: Current liabilities $ 290,000 Bonds payable, 8% 310,000 Total liabilities 600,000 Stockholders equity: Common stock, $10 per value $ 140,000 Retained earnings 749,000 Total stockholders equity 889,000 Total liabilities and stockholders equity $ 1,489,000 Castile Products, Incorporated Income Statement For the Year Ended December 31 Sales $ 2,210,000 Cost of goods sold 1,160,000 Gross margin 1,050,000 Selling and administrative expenses 620,000 Net operating income 430,000 Interest expense 24,800 Net income before taxes 405,200 Income taxes (30%) 121,560 Net income $ 283,640 Account balances at the beginning of the year were: accounts receivable, $220,000; and inventory, $280,000. All sales were on account. Assume that Castile Products, Incorporated paid dividends of $3.25 per share during the year. Also assume that the companys common stock had a market price of $54 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.)