Parkette, Inc., acquired a 60 percent interest in Skybox Company several years ago. During 2017, Skybox sold inventory costing $199,500 to Parkette for $262,500. A total of 12 percent of this inventory was not sold to outsiders until 2018. During 2018, Skybox sold inventory costing $287,550 to Parkette for $355,000. A total of 28 percent of this inventory was not sold to outsiders until 2019. In 2018, Parkette reported cost of goods sold of $385,000 while Skybox reported $237,500. What is the consolidated cost of goods sold in 2018?

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Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $127,400 to Angela for $196,000. Of this inventory, $57,600 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $91,300 to Angela for $166,000. A total of $52,200 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $229,000 while Corby's net income was $135,500 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?