E6-8 Inventory Transfer between Parent and Subsidiary Planner Corporation owns 60 percent of Schedule Company's voting shares. During 20X3, Plan- ner produced 25,000 computer desks at a cost of $82 each and sold 10,000 of them to Schedule for $94 each. Schedule sold 7,000 of the desks to unaffiliated companies for $130 each prior to December 31, 20X3, and sold the remainder in early 20X4 for $140 each. Both companies use perpetual inventory systems