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[Topic: Stock-Based Compensation]

On January 1, 201, Company A granted 10 stock options per employee to 10 employees in the production department on the condition that they worked for two years.

1. Company A may decide whether to issue shares at the time of the exercise of the option or to pay the difference between the compensation base price and the exercise price in cash.

2. The option fair value of the grant date is $400 per unit, and the exercise price per unit is $200. Company A predicted that all of its employees would be employed by the end of 202 years, and this prediction was realized.

3. Of the employees who were granted the option , 5 exercised their rights in full on January 1, 203, and the remaining 5 exercised on January 1, 204. The fair value and share price flow per option unit of Company A are as follows: However, it is assumed that the share price on December 31 and the stock price on January 1 of the following year are the same.

Sun Chair	Fair Value of Options	1 share price per week
January 1, 201	400	200
201-12-31	500	400
December 31, 202	600	600
December 31, 203	700	800

(Question 1) When Company A decides to grant shares, seek compensation costs to be recognized in 202 and 203.

(Question 2) When Company A decides to pay the difference between the compensation base price and the exercise price in cash, seek compensation costs to be recognized in the years 203 and 204, provided that the stock compensation cost is the conversion effect.

(Question 3) This is an independent case from the above question. Company B granted 1,000 stock options to the Chief Executive Officer on January 1, 201, as a condition of providing 3 years of service. The exercise price of the stock options is linked to the rate of profit growth as follows:

Average annual profit growth rate	Strike Price	Fair Value of Stock Options
More than 5% to less than 10%	5,000	1,500
More than 10%	2,000	3,000

In 202, the average annual profit growth rate was expected to be more than 10%, but at the end of 203 the average annual profit growth rate was only 6%. If the Chief Executive Officer meets the conditions for providing services, calculate the compensation costs that Company B should recognize in 203.