Uno Company regularly sells inventory items to its subsidiary, Dos Company. If unrealized profits in Dos Company's 2009 year-end inventory exceed the unrealized profits in its 2010 year-end inventory: Combined gross profit will be greater than consolidated gross profit in 2009. Combined cost of sales will be greater than consolidated cost of sales in 2009. O Combined cost of sales will be less than consolidated cost of sales in 2009, O Combined sales will be less than consolidated sales in 2009