Prior to the merger, Firm Dune has RM1,140 in total earnings with 760 shares outstanding at a market price per share of RM40. Firm Matrix has RM680 in total earnings with 175 shares outstanding at RM19 per share. Assume Firm Dune acquires Firm Matrix via an exchange of stock at a price of RM20 for each share of Matrix's stock. Both Dune and Matrix have no debt outstanding. (i) What will the earnings per share of Firm Dune be after the merger? (ii) Provide FOUR examples of cost reductions that can result from an acquisition.