A Company's Calendar-Year Financial Data Are Shown Below

A company's calendar-year financial data are shown below. The company had total assets of $339,000 and total equity of $144,400 for the prior year. No additional shares of common stock were issued during the year. The December 31 market price per share is $49.50. Cash dividends of $19,500 were paid during the year. Calculate the following ratios for the company:
(a) profit margin ratio
(b) gross margin ratio
(c) return on total assets
(d) return on common stockholders' equity
(e) book value per common share
(f) basic earnings per share
(g) price earnings ratio
(h) dividend yield.
$\begin{array}{llcc} \text {Net sales } &\$650,000 \\ \text { Cost of goods sold } &\underline{422,500}\\ \text { Gross profit } &\$227,500\\ \text {Operating expenses } &\underline{140,500}\\ \text { Operating income } &\$87,000\\ \text {Interest expense } &\underline{9,100}\\ \text { Income before taxes} &\$77,900 \\ \text {Income taxes } &\underline{23,400}\\ \text { Net income } &\underline{\$54,500}\\\\& \text {Ending}\\& \text {Balances}\\ \text { Cash } &\$19,500\\ \text {Accounts receivable (net) } &65,000\\ \text {Inventory } &71,500\\ \text { Plant assets (net) } &\underline{195,000} \\ \text {Total assets } &\underline{\$351,000}\\\\ \text {Current liabilities } &\$74,100\\ \text { Long-term notes payable } &97,500\\ \text {Common stock, \( \$ 5 \) par value } &65,000\\ \text { Retained earnings } &\underline{114,400}\\ \text { Total liabilities and equity } &\underline{\$351,000}\\\end{array}$