Sample Assessment 2 - Task 1.6

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Hi,

I'm hoping someone can help me out. I am really struggling to find an answer for Task 1.6 part B, Cost of Sales.
I have the answer of -495 for the inter-company adjustment, however I cant for the life of me figure out where it comes from!
I sit my exam in a few days so would appreciate any help.

Thank you :)
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