Exercise $6-8($Static$)$ Inventory Transfer between Parent and Subsidiary LO $6-3$

Planner Corporation owns $60$ percent of Schedule Company$$s voting shares. During $20$X$3,$ Planner produced $25,000$ computer desks at a cost of $$82$ each and sold $10,000$ of them to Schedule for $$94$ each. Schedule sold $7,000$ of the desks to unaffiliated companies for $$130$ each prior to December $31,20$X$3,$ and sold the remainder in early $20$X$4$ for $$140$ each. Both companies use perpetual inventory systems.

Required:

What amounts of cost of goods sold did Planner and Schedule record in $20$X$3?$