Baker Corporation changed from the LIFO method to the FIFO method for inventory valuation during 2021 . Baker has an effective income tax rate of 35% and 100,000 shares of common stock issued and outstanding. The following additional information is available: Assuming Baker makes the change in the first quarter of 2021 , compute net income per common share. Multiple Choice $4.92. $4.95. $5.00. $5.05. $5.28