$BQ,$ Incorporated, is considering making an offer to purchase iReport Corpora vice president of finance has collected the following information:

$\backslash$table$[[,$BQ$,$iReport$],[$Price$-$earnings ratio,$15\mathrm{.}8,11\mathrm{.}4],[$Shares outstanding,$1,630,000,880,000],[$Earnings$,$$$4,433,600,$$$1,064,800$