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32.13 Nasty is a wholly owned subsidiary of Ugly. Inventories in their individual statements of financial position at the year end are shown as:
Ugly $40,000
Nasty $20,000
Sales by Ugly to Nasty during the year were invoiced at $15,000 which included a profit by Ugly of 25% on cost. Two thirds of these goods were included in inventories at the year end.
At what value should inventories appear in the consolidated statement of financial position?
A $50,000
B $57,000
C $57,500
D $58,000
答案：D
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