A portfolio manager with Smith, Kleen, & Beetchnutty is trying to determine the earnings per share (EPS) for a software index, and has gathered the following information:

Sales per share: $340
Next year's operating profit margin: 50%
Next year's depreciation per share: $50
Next year's interest expense: $68
Next year's common stock dividend: $14
Next year's corporate tax rate: 35%
Using this information, what is the EPS figure for this stock market series?