Powel Inc. has sales of $$671,000,$ costs of goods sold $$333,000,$ depreciation expense of $$77,000,$ interest expense of $$48,500,$ a tax rate of $24$ percent, and paid out $$44,500$ in cash dividends. The firm also has current assets of $$3,600,$ net fixed assets of $$19,500,$ current liabilities of $$3,100,$ and long$-$term debt of $$7,700.$ The firm has $19,000$ shares of common stock outstanding. What is the earnings per share $($EPS$)$ for this firm?

$$8\mathrm{.}50$

$$5\mathrm{.}10$

$$6\mathrm{.}86$

$$6\mathrm{.}38$