Price Company regularly sells merchandise to its 80%-owned subsidiary, Sean Corporation. In 2016, Price sold merchandise that cost $192,000 to Sean for $240,000. Half o this merchandise remained in Sean's December 31, 2016 inventory. During 2017, Price sold merchandise that cost $300,000 to Sean for $375,000. Forty percent of this merchandise inventory remained in Sean's December 31, 2017 inventory. Selected income statement information for the two affiliates for the year 2017 as follows: Price Sales Revenue $1,800,00 Sean $900,000 Cost of Goods Sold 1,440,000 750,000 Gross profit $150,000 360,000 Consolidated cost of goods sold for Price Company and Sean for 2017 are: Oa$1,800,000 Ob. $2,100,000 Oc$1,815,000 Od $1,821,000.