Griffin$$s Goat Farm, Incorporated, has sales of $$694,000,$ costs of $$235,000,$ depreciation expense of $$37,000,$ interest expense of $$20,000,$ and a tax rate of $24$ percent. The firm paid out $$113,000$ in cash dividends, and has $25,000$ shares of common stock outstanding.

a$.$ What is the earnings per share, or EPS, figure?

b$.$ What is the dividends per share figure?