Earnings per share

Financial statement data for the years $20$ Y $5$ and $20$ Y $6$ for Black Bull Inc. follow:

Average number of common shares outstanding $120,000$ shares $80,000$ shares

a$.$ Determine the earnings per share for $20$ Y $5$ and $20$ Y $6.$ Round to two decimal places.

b$.$ Is the change in the earnings per share from $20$ Y $5$ to $20$ Y $6$ favorable or unfavorable?