Bunker Corporation owns 80 percent of Harrison Company's stock. At the end of 20X8, Bunker and Harrison reported the following partial operating results and inventory balances:

	Bunker Corporation			Harrison Company
Total sales	$	707,000		$	525,000
Sales to Harrison Company		144,200
Sales to Bunker Corporation					244,200
Net income					25,000
Operating income (excluding investment income from Harrison)		75,000
Inventory on hand, December 31, 20X8, purchased from:
Harrison Company		48,840
Bunker Corporation					43,260

Bunker regularly prices its products at cost plus a 40 percent markup for profit. Harrison prices its sales at cost plus a 20 percent markup. The total sales reported by Bunker and Harrison include both intercompany sales and sales to nonaffiliates.

Required:

a.	What amount of sales will be reported in the consolidated income statement for 20X8?

b.	What amount of cost of goods sold will be reported in the 20X8 consolidated income statement? (Do not round intermediate calculations.)

c.	What amount of consolidated net income and income to controlling interest will be reported in the 20X8 consolidated income statement?

d.	What balance will be reported for inventory in the consolidated balance sheet for December 31, 20X8?