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 $170,000$

Merchandise inventory $320,000$

Prepaid expenses $11,000$

Total current assets $522,000$

Property and equipment, net $850,000$

Total assets $ $1,372,000$

Liabilities and Stockholders' Equity

Liabilities:

Current liabilities $ $280,000$

Bonds payable, $11\%340,000$

Total liabilities $620,000$

Stockholders$$ equity:

Common stock, $$10$ per value $ $130,000$

Retained earnings $622,000$

Total stockholders$$ equity $752,000$

Total liabilities and stockholders$$ equity $ $1,372,000$

Castile Products, Incorporated

Income Statement

For the Year Ended December $31$

Sales $ $2,190,000$

Cost of goods sold $1,160,000$

Gross margin $1,030,000$

Selling and administrative expenses $590,000$

Net operating income $440,000$

Interest expense $37,400$

Net income before taxes $402,600$

Income taxes $(30\%)120,780$

Net income $ $281,820$

Account balances at the beginning of the year were: accounts receivable, $$190,000$; and inventory, $$320,000.$ All sales were on account.

Assume that Castile Products, Incorporated paid dividends of $$3\mathrm{.}45$ per share during the year. Also assume that the company$$s 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.$)$