Garland, Corp., has sales of $$742,000,$ costs of $$316,000,$ depreciation expense of $$39,000,$ interest expense of $$34,000,$ a tax rate of $21$ percent, and paid out $$125,000$ in cash dividends. The common stock outstanding is $75,000$ shares.

a$.$

What is the earnings per share, or EPS, figure? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ What is the dividends per share figure? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$