Griffin's Goat Farm, Inc., has sales of $664,000, costs of $255,000, depreciation expense of $53,000, interest expense of $35,000, and a tax rate of 25 percent. The firm paid out $104,000 in cash dividends, and has 40,000 shares of common stock outstanding. a. What is the earnings per share, or EPS, figure? b. What is the dividends per share figure