Wilcorp Ltd. reported a loss of $610,000. There are 550,000 shares outstanding. The company has outstanding stock options for 100,000 common shares at $10 per share. The average common share price was $25 during the period.

Required:
1. Calculate the number of shares that would be added for the dilution on the exercise of the options.
2. Calculate the basic EPS and diluted EPS.