High has a 70% interest in Low. Their statements of income for the year ended 31 March 20x8 are reported as follows: High Low Revenue 361,300 162,500 Cost of sales 240,000 95,600 During the year High has sold goods to Low invoiced at 45,000 which was cost plus 20%. By the year end, Low had sold one quarter of those goods. What is the group gross profit to be reported in the consolidated statement of income? (only enter a number into the answer box without sign)