单选题 Hard acquired 80% of the equity share capital of Work on 1 April 20X8. The summarised statement of profit or loss for the year-ended 31 March 20X9 is as follows:Revenue: Hard $120,000;Work$48,000Cost of sales:Hard $ 84,000;Work$40,000Gross profit:Hard $36,000;Work$ 8,000Distribution costs:Hard $5,000;Work$ 100Administration expenses:Hard $7,000;Work$ 300Profit from operations:Hard $24,000;Work$ 7,600Investment income:Hard$ 150Finance costs:Work $400Profit before tax:Hard $24,150;Work$7,200Tax:Hard $6,000;Work$ 1,200Profit for the year:Hard $ 18,150 ;Work$6,000During the year Hard sold Work some goods for $24m, these had originally cost $18m. At the year- end Work had sold half of these goods to third parties.Note: in the exam, all questions will be independent, and not based on a common scenario.383 What is the total amount for revenue and cost of sales to be shown in the consolidated statement of profit or loss for the year-ended 31 March 20X9? ( )