Brief Exercise 21-41 Computing Shares Used in EPS Calculation: Stock Options LO7 Hint: See Demo 21-7A Mann Inc., had 300,000 shares of common stock issued and outstanding at December 31, 2019. On July 1, 2020 , an additional 50,000 shares of common stock were issued for cash. Mann also had unexercised stock options to purchase 40,000 shares of common stock at $15 per share outstanding at the beginning and end of 2020. The av. erage market price of Mann's common stock was $20 during 2020. What is the number of shares that should be used in computing diluted earnings per share for the year ended December 31, 2020