6 DADA Corporation has acquired 90% of the outstanding stocks of MAMA Company at book value. During the current year, MAMA sold its own merchandise inventories to DADA for P60,000. Normally, MAMA charges 25% mark-up on cost on the intercompany sales. Inventory balance of DADA Corporation at the end of the current year amounted to P15,000. a) If net income reported in the books of subsidiary amounted to P183,000, how much will be the share of non-controlling interest in the consolidated net income? b) If cost of goods sold per books of DADA and MAMA were P120,000 and P110,000, respectively, how much will be presented as consolidated cost of goods sold?