You are trying to value the stock of B&E Corp. B&E is a privately held company so its shares are not publicly traded. You know, however, that the company will have earning per share of $3.25 at the end of the year. In addition, you know that B&E is similar to several publicly traded firms and you have compiled information on these firms in the table below. Using the average price to earnings ratio (P/E ratio) of these comparable firms, what is the best estimate of B&E's share price? Select one.

Firm	Share Price	EPS1
I	$ 67.00	$ 3.00
II	$ 14.47	$ 0.60
III	$ 64.39	$ 2.80
IV	$ 37.12	$ 1.50
V	$ 39.05	$ 1.80

	I.	$75.33
	II.	$7.13
	III.	$44.41
	IV.	$72.58