10. Melissa Corporation granted share options to its employees with a fair value of P4,500,000 on January 1, 2012. The options vest in three years and the options are exercisable starting January 1,2015 until December 31, 2016. On December 31, 2012, it was estimated that 5% of employees will leave the entity during the vesting period. This estimate was revised to 6% during the year 2013. On December 31, 2014, employees record indicates that 90% of the employees stayed and became entitled to the options. What would be the expense charged during the year ended December 31, 2012? a. P1,350,000 b. P1,410,000 C. P1,425,000 d. P1,500,000 2 points 11. Use the same information given in Problem 10. What would be the expense charged during the year ended December 31, 2013? a. P1,350,000 b. P1,395,000 c. P1,410,000 d. P1,500,000 2 points