X Corp. had 400,000 shares of $30 par c/s and 40,000 shares of $100 par $6 cumulative convertible p/s outstanding for the entire year ended Dec.31,2010. Each share of p/s is convertible into 5 shares of c/s. Net Income for 2010 was $1,680,000. Year ended 2010 the diluted EPS is?