As an analyst, you need to calculate the combined eps of a proposed merger between the Strawberri and Greek Yogirt firms. Assume that Straberri issues 10 millions shares in exchange for all of Greek's stock. The tax rate is 30%.

Strawberri	EPS 35	NI 43
Greek Yogirt	EPS 17	NI 19

All numbers are in millions. Answer to one decimal place ##.#