on 01/01/x6 Sun acquired 80% of 100 000 ordinary R1 shares in MOON.

during the 20x6 financial year MOON sold goods to SUN at a sales price of 30 000 including a mark up of 25 %.

by the end of the year only 50% of these goods had been sold to third party customers. if MOON profit after tax for the financial year ending 31/12/x6 was 52 000 and an extra depreciation charge of 1900 in relation to a fair value adjustment was also required calculate the profit for the year attributable to the NCI in the group consolidated statement.

a 9240

b9420

c 9430

d9400