Stuart 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 28,000 shares of common stock outstanding. What is the earnings per share (EPS) for this firm?