Need help with question 247 pg 82 bpp revision kit

Basil Co acquired 60% of Parsley Co on 1 March 20X9. In September 20X9 Basil Co sold $46000 in
goods to Parsley Co. Basil Co applies a 30% mark-up to all its sales. 25% of these goods were still held in
inventory by Parsley Co at the end of the year
An extract from the draft statements of profit or loss of Basil Co and Parsley Co at 31 December 20X9 is :

Basil Co

Revenue
Cost of sales
Gross profit

$
955,000
(407,300)
547,700

Parsley Co

Revenue
Cost of sales
Gross profit

421,500
(214,600)
206,900

All revenue and costs arise evenly throughout the year.

What will be shown as gross profit in the consolidated statement of profit or loss of Basil Co for the year
ended 31 December 20X9?
Answer

$717,463

Basil Co 547,700
Parsley Co (206,900 x 10/12) 172.417
PURP (46,000 x 30 /130) x 25%) (2,654)

I have a problem with this part

PURP (46,000 x 30 /130) x 25%) (2,654)

I calculated unrealised profit by

Putting x=46000 and then mark up 0.30x giving 13800.