Alpha acquired 85% of the voting shares in Beta. Their statements of income for the year ended 31 January 20x1 are reported as follows:

During the year Alpha has sold goods to Beta which had processed and received goods totalling 47,000. These had been invoiced at cost plus a third. By the year end, Beta has sold 38,000 and 4,000 was in transit from Alpha.

What Is the group gross profit to be reported in the consolidated statement of income?