During the whole year of $2024,$ Sanchez Inc. had the following convertible securities outstanding:

$1).$ $$330,000$ par value of $10\%($dividend rate$),$ $$150$ par value per share. $2,200$ shares outstanding noncumilative preferred stock. Each share is convertible into $5$ shares of common stock, Dividend of $$33,000$ to preferred stock were declared for current year.

$2).$ $$300,000$ of $9\mathrm{.}5\%$convertible bonds issued at par. Interest expensed for the bond is $$28,500.$ These bond can be converted into $9,000$ shares of common stock.

$3).$ $$150,000$ of $8\%$ convertible bonds issued at par.Interest expense for the bond is $$12,000.$ These bonds can be converted into $3,200$ shares of common stock.

In addition, Sanchez Inc. had the unexercised compensatory share options to purchase $30,000$ share of common stock at exercise price $$22\mathrm{.}50$ per share were outstanding at the beginning and end of $2024.$ The average market price of common stock was $$36$ per shre during $2024.$ The unexpensed compendation cost for the share option is $$27,000.$

Sanches Inc., has an income tax rate of $30\%.$ Its reported net income for $2024$was $$322,500$ and it had $90,000$ shares of weighted average common stock outstanding for the year.

Require: $($please round EPS to two decimals$)$

Calculate Basic Earnings Per Share and Diluted Earning Per Share for the company.