MECCS Inc. has sales of $890,000, cost of goods sold of $210,000 and general and administrative expenses of $200,000. Interest expense is $60,000, dividends paid is $55,000, and depreciation expense is $80,000. The tax rate is 21 percent and there are 8,800 shares of stock outstanding. What is the earnings per share? $21.08 $30.52 $33.50 $25.59