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8. Bee Co holds 75% of the ordinary shares in Sting Co and 25% of the ordinary shares in Flee Co. Bee Co bought goods

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8. 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 $9000 from each of Sting Co and Flee Co during the year Bee Co had cost of sales of $60000 during the year and the other two companies had cost 0 sales of $20000 each. What is the figure for group cost of sales

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