Below is the stockholders' equity section of Jobs Corporation's balance sheet. Determine the book value per share for both the preferred and the common stock.

Contributed capital

Preferred stock, $100 per share, 6 percent

Cumulative, 5,000 shares authorized, 100

Shares issued and outstanding*........................................... $10,000

Common stock, $5 par value, 50,000 shares

Authorized, 5,000 shares issued, 4,500 shares

Outstanding..................................................................... 25,000

Additional paid-in capital..................................................... 14,000

Total contributed capital..................................................... $49,000

Retained earnings............................................................... 47,500

Total contributed capital and retained earnings........................... $96,500

Less treasury stock, common (500 shares at cost)........................... 7,500

Total stockholders' equity................................................... $89,000

*The preferred stock is callable at $105 per share, and one year's dividends are in arrears.