Edgar CoAcquired 60% of Kindall Co

Edgar Co.acquired 60% of Kindall Co.on January 1,2009.During 2009,Edgar made several sales of inventory to Kindall.The cost and selling price of the goods were $140,000 and $200,000,respectively.Kindall still owned one-fourth of the goods at the end of 2009.Consolidated cost of goods sold for 2009 was $2,140,000.How would consolidated cost of goods sold have differed if the inventory transfers had been for the same amount and cost,but from Kindall to Edgar?

A) Consolidated cost of goods sold would have been $2,140,000.
B) Consolidated cost of goods sold would have been $2,175,000.
C) The effect on consolidated cost of goods sold cannot be predicted from the information provided.
D) Consolidated cost of goods sold would have been reduced because of the noncontrolling interest in the subsidiary.
E) Consolidated cost of goods sold would have been higher because of the noncontrolling interest in the subsidiary.