On January 1, Orange Computers issued employee stock options for 400,000 shares. Options on 200,000 shares have an exercise price of $18, and options on the other 200,000 shares have an exercise price of $22. The year-end stock price was $24, and the average stock price over the year was $20. The change in the number of shares used to calculate diluted earnings per share for the year due to these options is closest to: —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 10　Financial Reporting and Analysis Financial Reporting Quality and Financial Statement Analysis

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 10　Financial Reporting and Analysis Financial Reporting Quality and Financial Statement Analysis

单选题 编号：2688753

1. On January 1, Orange Computers issued employee stock options for 400,000 shares. Options on 200,000 shares have an exercise price of $18, and options on the other 200,000 shares have an exercise price of $22. The year-end stock price was $24, and the average stock price over the year was $20. The change in the number of shares used to calculate diluted earnings per share for the year due to these options is closest to:

A.20,000 shares.
B.67,000 shares.
C.100,000 shares.

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