The financial statements for Castile Products, Incorporated, are given below

Castile Products, Incorporated Balance Sheet December 31
Assets
Current assets:
Cash	$ 22,000
Accounts receivable, net	220,000
Merchandise inventory	300,000
Prepaid expenses	7,000
Total current assets	549,000
Property and equipment, net	870,000
Total assets	$ 1,419,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities	$ 270,000
Bonds payable, 10%	370,000
Total liabilities	640,000
Stockholders equity:
Common stock, $5 per value	$ 150,000
Retained earnings	629,000
Total stockholders equity	779,000
Total liabilities and stockholders equity	$ 1,419,000

Castile Products, Incorporated Income Statement For the Year Ended December 31
Sales	$ 2,270,000
Cost of goods sold	1,200,000
Gross margin	1,070,000
Selling and administrative expenses	600,000
Net operating income	470,000
Interest expense	37,000
Net income before taxes	433,000
Income taxes (30%)	129,900
Net income	$ 303,100

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, Incorporated paid dividends of $3.45 per share during the year. Also assume that the companys common stock had a market price of $61 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.

2. Dividend payout ratio.

3. Dividend yield ratio.

4. Price-earnings ratio.

5. Book value per share.