18. Bee Co holds 75% of the ordinary shares in Sting Co and 25% of the ordinary shares in Flee Co. Bee Co bought goods costing $9,000 from each Sting Co and Flee Co during the year. Bee Co had cost of sales of $60,000 during the year and the other two companies had cost of sales of $20,000 each. What is the figure for group cost of sales