Examlex
One way to calculate EPS is:
Units
Units refer to the basic measure or quantity of a product, service, or the fundamental quantity used in measurement.
Labor
The effort by humans directed towards producing goods and services; in economics, it's considered one of the primary factors of production alongside land and capital.
Output
The amount of goods or services produced by a company, industry, or country within a specific period.
Cost
The monetary value spent to produce or obtain goods and services, including manufacturing, material, labor, and overhead costs.
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