3. Given below is an extract from the income statements of Krag Co and its subsidiary Lag Co. During the year ended 31 December 20X9 Krag Co sold goods which originally cost $10000000 to Lag Co for $15000000. Lag Co still had one quarter of these goods in inventory at 31 December 20X9. Lag Co still owed Krag Co $2000000 in respect of these goods. What is the figure for group cost of sales for the year