Draiman, Inc., has sales of $795,000, costs of $345,000, depreciation expense of $76,000, interest expense of $41,000, and a tax rate of 35 percent.

Draiman, Inc., has sales of $795,000, costs of $345,000, depreciation expense of $76,000, interest expense of $41,000, and a tax rate of 35 percent. The firm paid out $56,000 in cash dividends and has 60,000 shares of common stock outstanding.

(Enter your answer as directed, but do not round intermediate calculations.)

Requirement 1:

What is the earnings per share figure?

(Round your answer to 2 decimal places (e.g., 32.16).)

what is the   Earnings per share$

Requirement 2:

What is the dividends per share figure?