Write a program in FORTRAN$95$ that will calculate the row sums, column sums, and averages for a $2$ dimensional array of numbers. The numbers are found in a file called $$numbers$.$dat$,$ separated by a space, and a newline ends each row. The number of rows and columns is not known beforehand but can be determined from the input file $($preprocessing$).$

Your program should output the appropriate statistics:

$*$ each row sum

$*$ each column sum

$*$ each row average

$*$ each column average

$*$ overall sum and average

All averages should use $2$ decimal places of accuracy.

Make sure you use appropriate variable names and comment your code adequately. Use good whitespace to ensure readability.