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	240,000
Merchandise inventory	340,000
Prepaid expenses	7,000
Total current assets	609,000
Property and equipment, net	830,000
Total assets	$ 1,439,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities	$ 290,000
Bonds payable, 11%	360,000
Total liabilities	650,000
Stockholders equity:
Common stock, $10 per value	$ 140,000
Retained earnings	649,000
Total stockholders equity	789,000
Total liabilities and stockholders equity	$ 1,439,000

Castile Products, Incorporated Income Statement For the Year Ended December 31
Sales	$ 2,190,000
Cost of goods sold	1,200,000
Gross margin	990,000
Selling and administrative expenses	640,000
Net operating income	350,000
Interest expense	39,600
Net income before taxes	310,400
Income taxes (30%)	93,120
Net income	$ 217,280

Account balances at the beginning of the year were: accounts receivable, $190,000; and inventory, $340,000. All sales were on account.

Assume that Castile Products, Incorporated paid dividends of $2.45 per share during the year. Also assume that the companys common stock had a market price of $66 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.)