Target Electricals is going to change its capital structure. Currently, it is an all-equity firm. It has 8,200 shares of stock outstanding at a market price of $25 per share. The CFO of the company has decided to issue $76,000 worth of debt at an interest rate of 7 percent. An appropriate number of shares of the outstanding stock of the company will be repurchased so that there is no change in the assets of the company. What are the earnings per share at the break-even EBIT?