Ltd owns 100 percent of B Ltd. B Ltd owns 100 percent of C Ltd. During the inancial year B Ltd sells inventory to A Ltd at a sale price of $200,000. The cost of inventory is $150,000. A Ltd sold the same inventory to C Lto for $250,000 with no additional costs. At year end, fifty per cent of inventory is held by C Ltd. he sale value of inventory in the consolidated entity is