Griffins Goat Farm, Inc., has sales of $709,000, costs of $315,000, depreciation expense of $40,000, interest expense of $27,000, and a tax rate of 24 percent. The firm paid out $113,000 in cash dividends, and has 20,000 shares of common stock outstanding.

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

b. What is the dividends per share figure?