When Using the Preferred Approach to Account for a Compensatory

Multiple Choice

When using the preferred approach to account for a compensatory stock option plan, the total compensation cost is the

A) fair value per option times the number of options issued
B) fair value per option times the number of options that actually become vested
C) fair value per option times an estimate, at the grant date, of the number of options expected to be deferred
D) fair value per option times the number of options expired