Ajax Corporation purchased at book value $70$ percent of Beta Corporation's ownership and $90$ percent of Cole Corporation's ownership in $20$X$5.$ At the dates the ownership was acquired, the fair value of the noncontrolling interest was equal to a proportionate share of book value. There are frequent intercompany transfers among the companies. Activity relevant to $208$ follows:

$\backslash$table$[[$Year$,$Producer,Production Cost,Buyer,$\backslash$table$[[$Transfer$],[$Price$]],\backslash$table$[[$Unsold at End$],[$of Year$]],$Year Sold$],[207,$Beta Corporation,$$48,000,$Ajax Corporation,$$54,000,$$$18,000,208$