Answer:
Earnings per share = $3.3
Step-by-step explanation:
Earnings per share is the total earnings attributable to ordinary shareholders divided by the number of units of common stock
Earnings attributable to ordinary shareholders= Net income after tax - preference dividend
Earnings = 700,000- (50%× 100,000)
Earnings = 650,000
Earnings per shares(EPS) = Earnings / Units of shares
=650,000 /200,000
= $3.3 per unit