Roxanne Co. owns 80% interest in Shane Co. During 2001, Rainy sold inventories costing P200,000 to Shane for P300,000. One-fourth of the inventories were unsold as of December 31, 2001 and were included in Shane's year-end statement of financial position at the purchase price from Roxanne. The individual financial statements of Roxanne and Shane on December 31, 2001 show the following information: (1) Roxanne - Inventory, P1,260,000; Sales, P6,700,000; Cost of Sales, P3,015,000; (2) Shane- Inventory, P380,000; Sales, P2,700,000; Cost of Sales, P1,755,000. 

a. How much is the consolidated inventory on December 31, 2001?

b. How much is the consolidated sales?

c. How much is the consolidated cost of sales?