35.) Parkette, Inc., acquired a 60 percent interest in Skybox Company several years ago. During 2020, Skybox sold inventory costing $241,500 to Parkette for $322,000. A total of 20 percent of this inventory was not sold to outsiders until 2021. During 2021, Skybox sold inventory costing $146,000 to Parkette for $182,500. A total of 27 percent of this inventory was not sold to outsiders until 2022. In 2021, Parkette reported cost of goods sold of $620,000 while Skybox reported $232,500. What is the consolidated cost of goods sold in 2021?

Multiple Choice

A.) $626,000.

B.) $676,245.

C.) $846,255.

D.) $663,755.