The financial statements for Castile Products, Inc., are given below:

$\begin{array}{c}
\textbf{Castile Products, Inc.}\\
\textbf{Balance sheet}\\
\textbf{December 31}\\
\end{array}$

$\begin{array}{lr}
\textbf{Assets}\\
\text{Current Assets:}\\
\text{\ \ \ \ \ Cash}&\$\ 6,500\\
\text{\ \ \ \ \ Accounts Receivable, net}&35,000\\
\text{\ \ \ \ \ Merchandise Inventory}&70,000\\
\text{\ \ \ \ \ Prepaid Expenses}&\underline{3,500}\\
\text{Total Current Assets}& 115,000\\
\\
\text{Property and Equipment, net}&185,000\\\hline
\textbf{Total Assets}&\textbf{\underline{\underline{\$\ 300,000}}}\\\hline
\\
\textbf{Liabilities and Stockholders' Equity}\\
\text{Liabilities:}\\
\text{\ \ \ \ \ Current Liabilities}&\$\ 50,000\\
\text{\ \ \ \ \ Bonds Payable, 10\\\%}&\underline{ 80,000}\\
\text{Total Liabilities}&\text{\underline{\underline{\$\ 130,000}}}\\
\\
\text{Stockholder's Equity:}\\
\text{Common Stock, \$5 par value }&\$\ 30,000\\
\text{Retained Earnings}&\underline{140,000}\\
\text{Total Stockholder's Equity}&\text{\underline{\underline{\$\ 170,000}}}\\\hline
\textbf{Total Liabilities and }\\
\textbf{Stockholder's Equity}&\textbf{\underline{\underline{\$\ 300,000}}}\\\hline
\end{array}$

$\begin{array}{c}
\textbf{Castile Products, Inc.}\\
\textbf{Income Statement}\\
\textbf{For the Year Ended December 31}\\
\end{array}$

$\begin{array}{lrrrr}
\text{Sales}& \$\ 420,000\\
\text{Cost of Goods Sold}&\underline{ 292,500}\\
\text{Gross Margin}& \$\ 127,500\\
\text{Selling and Administrative Expenses}&\underline{ 89,500}\\
\text{Net Operating Income}& \$\ 38,000\\
\text{Interest Expense}&\underline{ 8,000}\\
\text{Net Income Before Taxes}& \$\ 30,000\\
\text{Income Taxes (30\\\%)}&\underline{ 9,000}\\\hline
\textbf{Net Income }&\textbf{ \$\ 21,000}\\\hline
\end{array}$

Account balances at the beginning of the year were: accounts receivable, $25,000; and inventory,$60,000. All sales were on account.

Assume that Castile Products, Inc., paid dividends of $2.10 per share during the year. Also assume that the company’s common stock had a market price of$42 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:

- Earnings per share. (Round your answer to 2 decimal places.)
- Dividend payout ratio. (Round your intermediate calculations to 2 decimal places. Round your percentage final answer to nearest whole number (i.e., 0.1234 should be entered as 12).)
- Dividend yield ratio. (Round your intermediate calculations to 2 decimal places. Round your percentage final answer to nearest whole number (i.e., 0.1234 should be entered as 12).)
- Price-earnings ratio. (Round your intermediate calculations to 2 decimal places. Round your answer to nearest whole number.)
- Book value per share. (Round your answer to 2 decimal places.)