Question $10$

A parent provides consulting services to its wholly$-$owned subsidiary during the year. The parent charged the s$$bsidiary $$623,293$ for the services. The parent's cost of

providing the services is $$301,321.$ The subsidiary provided services to third parties and charged $$495,043.$ The cost of providing services was $$263,272.$ The

companies use service revenue and service expense, as appropriate, to record this transaction on their own books.

What is consolidated expenses? Please provide your answers in the following format: $xxxxxx$

Do not use $$ signs or commas.