Pagle Corporation holds $80$ percent of Standard Company's common shares. The companies report the following balance sheet data for December $31,20$X$1$:

$\backslash$table$[[,\backslash$table$[[$Pagle$],[$Corporation$]],\backslash$table$[[$Standard$],[$Company$]]],[$Assets$,$$$56,000,$$$46,000],[$Cash$,82,000,62,000],[$Accounts Receivable,$123,000,73,000],[$Inventory$,720,000,340,000],[$Buildings and Equipment,$(295,000),(140,000)],[$Less: Accumulated Depreciation,$120,000,],[$Investment in Standard Company Stock,$$806,000,$$$381,000],[$Total Assets,,$],[$Liabilities and Owners' Equity,$$225,000,$$$131,000],[$Accounts Payable,$71,000,],[$Taxes Payable,$200,000,100,000],[$Preferred Stock $($$$10$ par value$),100,000,],[$Common Stock:,,$50,000],[$$$10$ par value,$210,000,100,000],[$$$5$ par value,$$806,000,$$$381,000],[$Retained Earnings,,$],[$Total Liabilities and Owners' Equity,,$]]$

An $8$ percent annual dividend is paid on the Pagle preferred stock and a $12$ percent dividend is paid on the Standard preferred stock. Pagle's preferred shares are not convertible. Standard's preferred shares can be converted into $15,000$ shares of common stock at any time. For $201,$ Standard reports $$48,000$ of net income and pays total dividends of $$28,000,$ and Pagle reports $$62,000$ of income from its separate operations and pays total dividends of $$42,000.$

Required:

Compute basic and diluted EPS for the consolidated entity for $201.$

Note: Round your answers to $2$ decimal places.

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