Gee Co hold 75% of ordinary shares in Sting Co and 25% of ordinary shares in Flee Co. Bee Co bought goods costing $9000 from each Sting Co and Flee Co during the year. Bee Co had cost of sales o $60 000 during the year and the other two companies had cost ofsales of #20 000 each. What is the figure for group cost of sales?

Bee Co holds 75% of the ordinary shares in Sting Co and 25% of the ordinary shares in Flee Co. Bee Co bought goods costing $9000 from each of Sting Co and Flee Co during the year. Bee Co had cost of sales of $60 000 during the year and the other two companies had cost of sales of $20 000 each. What is the figure for the group cost of sales.