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

Castile Products, Incorporated Balance Sheet December 31
Assets
Current assets:
Cash	$ 23,000
Accounts receivable, net	250,000
Merchandise inventory	310,000
Prepaid expenses	8,000
Total current assets	591,000
Property and equipment, net	870,000
Total assets	$ 1,461,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities	$ 280,000
Bonds payable, 8%	310,000
Total liabilities	590,000
Stockholders equity:
Common stock, $5 per value	$ 200,000
Retained earnings	671,000
Total stockholders equity	871,000
Total liabilities and stockholders equity	$ 1,461,000

Castile Products, Incorporated Income Statement For the Year Ended December 31
Sales	$ 2,130,000
Cost of goods sold	1,210,000
Gross margin	920,000
Selling and administrative expenses	570,000
Net operating income	350,000
Interest expense	24,800
Net income before taxes	325,200
Income taxes (30%)	97,560
Net income	$ 227,640

Account balances at the beginning of the year were: accounts receivable, $210,000; and inventory, $270,000. All sales were on account.

Assume that Castile Products, Incorporated paid dividends of $3.15 per share during the year. Also assume that the companys common stock had a market price of $70 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.)