Mpandu CC is a shoe business in Kavango-East that manufactures handmade waterproof sandals that is excellent in the sun. Below is one of the recent financial statements obtained from the financial manager: Mpandu CC Statement of Comprehensive Income for the Year Ended December 31, 2022

Sales (1,140.00 units @ N$150.00). 171 000.00

Less: Variable Operating Cost (1,140.00 units @ N$55.00) 62 700.00

Less: Fixed Cost 14 400.00

Earnings Before Interest and Taxes(EBIT). 93 900.00

Less: Interest Paid. 7 000.00

Earnings Before Taxes 86 900.00

Less: Taxes (T = 34%) 29 546.00

Earnings After Taxes 57 354.00

Less: Preference share dividends 15 000.00

Earnings Available for ordinary shareholders 42 354.00

Earnings Per Share(EPS) (400 shares) 105.89

Required: Compute the revised EPS (To the nearest four decimal places) of Mpandu Ltd if its selling price increases by 27% (show calculations)?