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 T 168,000 T 36,000 During the year the following transactions took place: Pan's 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 inventory figure is? Select one: a. 202,800 b. 184,000 c. 224,000 d. 202,000 e. 205,200 f. 206,000 The consolidated cost of sales figure is: Select one: a. 1,539,200 b. 1,538,000 c. 1,579,200 d. 1,558,000 e. 1,576,800 f. 1,559,200