Mifupa Ltd. offered to acquire 75% of the issued share capital of Nyama ltd. on 1 April 2019. The offer became final on 1 May 2019.Mifupa Ltd. had acquired 25% of Mshipa Ltd. many years ago. The income statements of the four companies for the year ended 31 December 2019 were as follows:

	Mifupa Ltd. Sh. 000	Nyama Ltd. Sh. 000	Mshipa Ltd. Sh. 000	Ngozi Ltd. Sh. 000
Turnover	3,237,840	687,760	136,800	102,600
Cost of sales	2,238,624	489,312	92,160	69,120
Gross profit	999,216	198,448	44,640	33,480
Expenses	248,736	54,368	10,240	7,680
Operating profit	750,480	144,080	34,400	25,800
Dividend income	1,440	-	-	-
Interest income	4,800	2,000	-	-
Profit before tax	756,720	146,080	34,400	25,800
Taxation	269,600	61,000	15,600	11,700
Profit after taxation	487,120	85,080	18,800	14,100
Dividends
Ordinary
Interim	(22,000)	(960)	(480)	(270)
Final	(2,000)	(480)	(240)	(270)
Preference	(480)	-	-	-
Retained profit for the year	462,640	83,640	18,080	13,560

Additional information:

• Nyama Ltd. had sold to Mifupa Ltd. in the post-acquisition period, machinery at Sh. 1,260,000. The machinery had coat Nyama Ltd. Sh.1,500,000 on 1 January 2017. It is the groups policy to provide a full years depreciation on machinery at the rate of 10% on cost in the year of purchase but not in the year of sale, and to carry group assets at their original cost to any number of the group. Any gain or loss on the sale of machinery was adjusted against

Required: what is the group cost of sales to be reported to the group statement of profit or loss?

Select one:

2,595,552,000

2,238,624,000

458,507,000

326,208,000