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Pam Corporation owns an 80 percent interest in Sun Corporation acquired several years ago, Sun regularly sells merchandise to Pamat 150 percent of Sun's cost. Gross profit data of Pam and Sun for 2017 are as follows: Pam Sun Sales Cost of goods sold Gross profit $1,000 900 $ 100 $800 740 $60 During 2017, Pam purchased inventory items from Sun at a transfer price of $500. Pam's December 31, 2016 and 2017, inventories included goods acquired from Sun of $135,000 and $150,000 respectively. Assume Pam sells the inventory purchased from Sun in the following year. Consolidated cost of goods sold of Pam Corporation and Subsidiary for 2017 was: a. $1,145 b. $2.145 c. $1,135 d. $1,045