Trading particulars of Alpha and its 60% controlled subsidiary Beta are shown. During the year Alpha sold goods to Beta for £84,000 at cost plus a third. As at the year-end £16,000 of the goods sent by Alpha remained unsold with Beta while goods invoiced at £8,000 remained in transit. Identify the realised gross profit of the group.

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Alpha Sales £690,000 Cost of sales (£420,000) Beta £495,000 (£284,600) a £374,400 b £390,400 c£474,400 d £359,400