3 On 1.1.2016 the management of ANDY Bhd granted its 100 employees in the production units options to buy 100 shares each. If production increased by a minimum of 10%, the options granted would increase by 10% and if the production increased by 20% or more the options granted would increase by 20%. The options would vest at the end of the third year. In 2016, the company estimated that production would not increase and that ten employees would leave before the end of year 2018. In year 2017, five employees left and the company estimated that productivity would increase by 15% only and only 75 employees would remain in service till end of year 2018. In year 2018, productivity rose by 22% and another seven employees left the company. The fair value of the option was RM10 on 1.1.2016. Required: Calculate the amount recognised as expenses and amount disclosed as equity