Identifying Comparables and Valuation Using PB and PE

Panera Bread Company's book value per share is $$27\mathrm{.}73$ and its forward earnings estimate per share is $$7\mathrm{.}23.$ The following information is also available for Panera and a peer group of companies from the restaurant sector.

$\backslash$table$[[$Ticker$,\backslash$table$[[$Market$],[$Cap$],[($S mil$)]],\backslash$table$[[$PB$],[$Current$]],\backslash$table$[[$Forward$],[$PE$],[($FY$1)]],\backslash$table$[[$EPS $5-$Year$],[$Historical$],[$Growth Rate$]],\backslash$table$[[$ROE$],[($T $4$Q$)]],\backslash$table$[[$Debt$-$to$-],[$Equity$]]],[$Panera Bread $($PNRA$),=-,,$che,$26\mathrm{.}02\%,24\mathrm{.}71\%,0\mathrm{.}00],[$Tim Hortons $($THI$),$$$8,590,7\mathrm{.}31,17\mathrm{.}60,15\mathrm{.}21\%,36\mathrm{.}73\%,0\mathrm{.}47],[$Papa John's Intl $($PZZA$),$$$1,930,11\mathrm{.}18,25\mathrm{.}07,17\mathrm{.}13\%,36\mathrm{.}19\%,0\mathrm{.}64],[$Einstein Noah $($BAGL$),$$$272,7\mathrm{.}59,14\mathrm{.}35,2\mathrm{.}52\%,19\mathrm{.}91\%,3\mathrm{.}28],[$Chipotle Mexican Grill $($CMG$),$$$16,430,11\mathrm{.}25,40\mathrm{.}97,33\mathrm{.}44\%,22\mathrm{.}30\%,0\mathrm{.}00],[$Dunkin$\text{'}$ Brands $($DNKN$),$$$5,110,13\mathrm{.}32,26\mathrm{.}62,0\mathrm{.}00\%,39\mathrm{.}17\%,4\mathrm{.}75],[$Buffalo Wild Wings $($BWLD$),$$$2,740,6\mathrm{.}11,31,19,21\mathrm{.}97\%,16\mathrm{.}68\%,0\mathrm{.}00],[$Sonic $($SONC$),$$$1,180,15\mathrm{.}17,21\mathrm{.}65,(3\mathrm{.}86)\%,53\mathrm{.}69\%,6\mathrm{.}12],[$Texas Roadhouse $($TXRH$),$$$1,950,3\mathrm{.}32,21\mathrm{.}11,16\mathrm{.}88\%,14\mathrm{.}07\%,0\mathrm{.}09]]$

b$.$ Assume that you use as comparables the following set of companies: THI, PZZA, and CMG$.$ Estimate Panera's equity intrinsic value per share using the PB ratio from these peer companies.

Round answer to two decimal places.

c$.$ Use the same comparables as in part b and estimate Panera's equity intrinsic value per share using the PE ratio from these peer companies.

Round answer to two decimal places.