Nakatomi, Incorporated, has sales of $\$662,000$, costs of $\$335,000$, depreciation expense of $\$80,000$, interest expense of $\$45,000$, and a tax rate of 22 percent. The firm paid out $\$75,000$ in cash dividends and has 36,400 shares of common stock outstanding.

AWhat is the earnings per share, or EPS, figure?

Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.

BWhat is the dividends per share figure?

Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.