Final answer:
Cost of sales under the temporal method is calculated using the historical exchange rates at the time expenses were incurred. However, the exact cost cannot be determined without additional information regarding inventory purchases and historical exchange rates.
Step-by-step explanation:
The question appears to be related to accounting practices, specifically the temporal method of foreign currency translation. When a parent company has a foreign subsidiary, such as Altapro Co.'s Brazilian subsidiary Bralta, assets and transactions need to be translated into the parent company's reporting currency. Under the temporal method, monetary items such as cash, receivables, and payables are translated at exchange rates as of the balance sheet date, while non-monetary items such as machinery, land, and buildings are translated at historical rates, which is the rate at the date of the transaction. The cost of sales, which includes expenditures related to the production or acquisition of goods sold, would be translated at the historical rate pertinent to when those costs were incurred.
However, the information provided does not include the specific historical exchange rates or the cost of the goods sold to accurately calculate the cost of sales. You would typically look at the historical rates on the dates when the expenses were incurred to get the cost of sales under the temporal method, which could then be combined with any adjustments for changes in inventory levels to be reported in the parent company's currency. To provide an exact figure for cost of sales, additional information about the company's inventory purchases and exchange rates would be required.