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The records of Hoffman Company reflected the following balances in the shareholders1 equity accounts at December 31, 2011: Common shares, par $14 per share, 45,000 shares outstanding. Preferred shares, 8 percent, par $10 per share, 6,750 shares outstanding. Retained earnings, $222,500. On January 1, 2012, the board of directors was considering the distribution of a $64,500 cash dividend. No dividends were paid during 2010 and 2011. Required: Determine the total and per share amounts that would be paid to the common shareholders and to the preferred shareholders under two independent assumptions: The preferred shares are noncumulative. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) The preferred shares are cumulative. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)