3. Posh has owned 90% of Spice for many years. During the year, Posh sold goods to Spice for $50,000. These goods had originally cost Posh $40,000. Spice had not sold any of these goods by the year-end. The cost of sales figures for the two companies were as follows: Posh $320,000, Spice $170,000 At what value will cost of sales appear at in the consolidated statement of profit or loss? A $500,000 B $480,000 C $450,000 D $430,000