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8 On 1 January 2014, Viagem acquired 80% of the equity share capital of Greca. Extracts of their statements of profit or loss for the year ended 30 September 2014 are:
Viagem Greca
$’000 $’000
Revenue 64,600 38,000
Cost of sales (51,200) (26,000)
Sales from Viagem to Greca throughout the year ended 30 September 2014 had consistently been $800,000 per month. Viagem made a mark-up on cost of 25% on these sales. Greca had $1·5 million of these goods in inventory as at 30 September 2014. What would be the cost of sales in Viagem’s consolidated statement of profit or loss for the year ended 30 September 2014?
A $59·9 million
B $61·4 million
C $63·8 million
D $67·9 million
答案：C
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