Power ltd had $46$ employees with each holding $1000$ share options in a option scheme $.$ The exercise price of the options was set at $$5\mathrm{.}50$ and the fair value of services still to be rendered by each employee was calculated at $$1200.$ Power ltd had $1000000$ ordinary share issued and the average price was $$10.$ Retained earnings for the period were $$600000.$ Calculate diluted EPS for the period