Padlock corp owns 90% of safeco, inc. during the year, padlock sold 3,000 locking mechanisms to safeco for $900,000. by the end of the year, safeco had sold all but 500 of the locking mechanisms to outside parties. padlock marks up the cost of its locking mechanisms by 60% in computing its sales price to affiliated and non-affiliated customers. how much intra-entity profit remains in safeco's inventory at year end?