Lightning, Inc., has sales of $682,000, costs of $340,000, depreciation expense of $85,000, interest expense of $50,000, and a tax rate of 22 percent. The firm paid out $80,000 in cash dividends and has 37,400 shares of common stock outstanding. 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., 32.16.) b. What is the dividends per share figure? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) a. Earnings per share b. Dividends per share