Coca Cola acquired 70% of Pepsi on 1/1/14. During 2014, Coca Cola made many inventory sales to Pepsi. The cost of the goods was $245,000 and sale price of goods was $485,000. Pepsi still owned 2/3 of the goods at the end of 2014. Consolidated 2014 cost of goods sold was $4,350,900 due to the consolidation adjustments for intra-entity transfers less intra-entity gross profits in Pepsi ending inventory.  How would cost of goods sold have differed for upstream with the above information? 485,000-245,000=240,000 240,000*2/3=160,000 160,000*30%=48,000 160,000-48,000=112,000 4,350,900-112,000=4,238,900 new consolidated cost of goods sold

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Coca Cola acquired 70% of Pepsi on 1/1/14. During 2014, Coca Cola made many inventory sales to Pepsi. The cost of the goods was $245,000 and sale price of goods was $485,000. Pepsi still owned 2/3 of the goods at the end of 2014. Consolidated 2014 cost of goods sold was $4,350,900 due to the consolidation adjustments for intra-entity transfers less intra-entity gross profits in Pepsi ending inventory. 

How would cost of goods sold have differed for upstream with the above information?

485,000-245,000=240,000

240,000*2/3=160,000

160,000*30%=48,000

160,000-48,000=112,000

4,350,900-112,000=4,238,900 new consolidated cost of goods sold

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