Trading particulars of Alpha and its 70% controlled subsidiary Beta are shown below. Sales revenue: Alpha 624,000 & Beta 109,000 Cost of sales: Alpha 267,400 & 65,300 During the year, Alpha Ltd sold goods to Beta Ltd for 8,000. These goods had cost Alpha Ltd 5,000. At the year end, one-half of the goods were still held by Beta Ltd. Identify the realised gross profit of the group. Select one: a. 725,000 b. E398,800 None of the above d. 326,200