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Goods Grocery has three all-night grocery stores located in Manila. Each store has a branch manager with authority to accept inventory items at home cost plus mark-up or to purchase from outside wholesalers at their discretion. Inventories at December 31, 20x1 are as follows: Home Office 277, 250 cost Morayta Branch 66, 000 Transfer Price Bonondo Branch 74, 250 Transfer Price Malate branch 115, 500 Transfer Price Partial information for Goods Grocery and its branches at December 31, 20x1 includes the following accounts and amounts: Home Morayta Binondo Malate Office Branch Branch Branch Inventories, Beg 152, 250 93, 500 82, 500 46, 750 Purchases 2,500,000 Shipments from HO 825,000 687,500 1, 100,000 Allowance for Overvaluation 257,750 Shipments to Morayta 750,000 Shipments to Binondo 625,000 Shipments to Malate 1, 000,000