The following extracts relate to Pan and its wholly owned subsidiary Skillet:

	Pan	Skillet
Statement of Financial Performance
Revenue	1,196,000	928,000
Cost of sales	888,000	670,000
Statement of Financial Position
Inventory	168,000	36,000

During the year the following transactions took place:

• Pans sales to Skillet 20,000.
• 60% of these sales are still in inventory at balance date.
• Pan makes 10% profit on sales (i.e., profit = 10% of the given sales figure).
• There is no intra-group profit on opening inventory.

The consolidated revenue figure is:

Select one:

a. 2,144,000

b. 2,124,000

c. 2,114,000

d. 2,104,000

e. 2,134,000