how do you find the 55.35 , 74.74 & the 60.97 value?

VALUE BY INDUSTRY COMPARABLES (MULTIPLES) NAME SOLUTION Use "Comparables" method to estimate firm X's stock price. Enter correct values in 'boxed' areas. $000 Firm A Firm B Firm C Sales 125,000 140,000 85,000 Earnings Book Value 11,000 90,000 12,500 115,000 8,400 80,000 Market Value 145,000 180,000 145,000 P/S 1.160 1.286 1.706 1.384 P/E 13.182 14.400 17.262 14.948 P/BK 1.6 1.56 1.81 1.663 Firm X > $ 60,000 $ 7,500 $ 55,000 $ COMM SHARES > 1,500 Firm X Est'd val;ue --> $ 95,534 $ 83,032 $ 112,109 $ 91,462 $ 55.35 $ 74.74 $ 60.97 63.69 VALUE BY INDUSTRY COMPARABLES (MULTIPLES) NAME TEST PROB. HANDOUT Use "Comparables" method to estimate firm X's stock price. Enter correct values in 'boxed' areas. $000 Firm A P/S Book Value 90,000 P/E P/BK Sales 125,000 140,000 85 nnn Earnings 11,000 12,500 Market Value 145,000 180,000 Firm B Firm C 115,000 O Ann nnnnn