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

Line Item Description $20$Y$620$Y$5$

Net income $$2,521,000$ $$1,548,000$

Preferred dividends $$60,000$ $$60,000$

Average number of common shares outstanding $115,000$ shares $80,000$ shares

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

Line Item Description $20$Y$520$Y$6$

Earnings per Share $fill in the blank $1$

$fill in the blank $2$

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