Find the amount of the following using the given data in the table below

1. what is the share of P in unrealized gross profit becomes realized in year 2 ?
2. what is the share of P in realized gross profit becomes unrealized in year 2 ?
3. what is the share of NCI in unrealized gross profit becomes realized in year 2?
4. what is the share of NCI in realized gross profit becomes unrealized in year 2?
5. for consolidated balance sheet purposes, what deduction is needed for inventory in year 2?

P % in S	80%
# of units sold from P to S in year 1	300
# of units sold from P to S in year 2	400
# of units sold from S to P in year 1	400
# of units sold from S to P in year 2	500
# of units sold from S to external party in year 1 out of units purchased from P in year 1	150
# of units sold from S to external party in year 2 out of units purchased from P in year 1	30
# of units sold from S to external party in year 2 out of units purchased from P in year 2	260
# of units sold from P to external party in year 1 out of units purchased from S in year 1	150
# of units sold from P to external party in year 2 out of units purchased from S in year 1	50
# of units sold from P to external party in year 2 out of units purchased from S in year 2	340
P gross profit for intercompany transactions in year 1	30
P gross profit for intercompany transactions in year 2	50
S gross profit for intercompany transactions in year 1	55
S gross profit for intercompany transactions in year 2	100
P gross profit for sales to external party year 1	50
P gross profit for sales to external party year 2	60
S gross profit for sales to external party year 1	70
S gross profit for sales to external party year 2	80