Nataro, Incorporated, has sales of $663,000, costs of $325,000, depreciation expense of $69,000, interest expense of $44,500, a tax rate of 21 percent, and paid out $45,000 in cash dividends. The firm has 26,400 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.)