On $1$ July $2022,$ Anthony Limited granted $260$ options to each of its $160$ employees. The options have a fair value of $$18$ at the grant date, and will vest as follows:

On $30$ June $2023,$ if the company$$s earnings have increased by more than $16\%.$

On $30$ June $2024$ if the company$$s earnings have increased by more than $13\%$ averaged across the $2-$year period.

At $30$ June $2023$ Anthony$$s earnings have increased by $16\mathrm{.}7\%$ and $15$ employees have left.

The company expects that earnings will continue to increase at a similar rate during the year to $30$ June $2024.$ It expects that a further $4$ employees will leave during the year.

The remuneration expense for the year ended $30$ June $2023$ for Anthony is:

Question $9$ Answer

a$.$

$678600$

b$.$

$748800$

c$.$

$659880$

d$.$

$329940$

e$.$

$339300$