In 2012, parent reports Cost of Good Sold of $4,000,000. Its 90% owned reports Cost of Goods Sold of $1,000,000 in 2012. During 2011 the had $60,000 of unrealized gains on intercompany sales to its parent. In 2012, the subsidiary had sold unrealized gains. How much is consolidated cost of goods sold in 2012. $200,000 of goods to its parent and had $30,00 af