Cullumber Comparry had 480,000 shares of common stock outstanding during the year 2021. In addition, at December 31,2021 . 88,000 shares were issuable upon exercise of executive stock options which require a $40 cash payment upon exercise (options granted in 2021). The average market price during 2021 was $50. Compute the number of shares to be used in determining dilluted eirnings per share for 2021. Number of shares