On January $1,2022$ Crystal Company granted restricted stock units $($RSUs$)$ representing $31\mathrm{.}2$ million of its $$1$ par common shares to executives, subject to forfeiture if employment is terminated within three years. After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. The common shares had a market price of $$4\mathrm{.}6$ per share on the grant date.Required:$1.$ Ignoring taxes, determine the total compensation cost pertaining to the restricted stock units$\mathrm{.}2.$ What is the effect on earnings in the year $2023$ as a result of this RSU?Complete this question by entering your answers in the tabs below.Required $1$Required $2$Ignoring taxes, determine the total compensation cost pertaining to the restricted stock units. $($Enter your answer in millions rounded to $2$ decimal places $($i$..,5,500,000$ should be entered as $5\mathrm{.}50).)$Total compensation costmillionRequired $1$Required $2$