Sidewinder, Inc., has sales of $674,000, costs of $338,000, depreciation expense of $83,000, interest expense of $48,000, and a tax rate of 25 percent. The firm paid out $78,000 in cash dividends and has 37,000 shares of common stock outstanding.

(a) What is the earnings per share, or EPS, figure? (Do not round intermediate calculations and round your answer to 2 decimal places, e. g., 32.16.)
(b) What is the dividends per share figure?

The following accounts are from last year’s books at s manufacturing: raw materials bal 0 (b) 157,400 (a) 172,500 15,100 work in process bal 0 (f) 523,600 (b) 133,700 (c) 171,400 (e) 218,500 0 finished goods bal 0 (g) 477,000 (f) 523,600 46,600 manufacturing overhead (b) 23,700 (e) 218,500 (c) 27,700 (d) 159,400 7,700 cost of goods sold (g) 477,000 s manufacturing uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. what is the amount of cost of goods manufactured for the year