Which one of the following is not considered contingent shares for purposes of computing eps? a. shares issuable upon achieving a specific net income target. b. shares issuable upon exercise of a stock option. c. shares issuable upon the passage of a specific period of time. d. shares issuable upon the issuance of a patent.

Garfield corporation is considering building a new plant in canada. it predicts sales at the new plant to be 50,000 units at $5.00/unit. below is a listing of estimated expenses. category total annual expenses % of annual expense that are fixed materials $50,000 10% labor $90,000 20% overhead $40,000 30% marketing/admin $20,000 50% a canadian firm was contracted to sell the product and will receive a commission of 10% of the sales price. no u.s. home office expenses will be allocated to the new facility. the contribution margin ratio for garfield corporation is