单选题 Robinson Company had 1 million shares outstanding at the beginning of the year. On April 1, Robinson issued an additional 300000 shares. On July 1, Robinson issued 200000 more shares. What is Robinson's weighted average number of shares outstanding for the calculation of earnings per share?

A、

A. 1500000 shares.
B、

B. 1325000 shares.
C、

C. 1000000 shares.

【正确答案】 B

【答案解析】Wtd. avg. shares=1000000+0.75×300000+0.5×200000=1325000 shares