Consider the data below and answer the following question:

Parent (Domestic) Subsidiary (LDC)
Sales:
A) 200,000 units
B) 80,000 units

Labor:
A) 40,000 hours at a cost of $582,800
B) 60,000 hours at a cost of $511,200

Materials:
A) $40,000
B) $20,000

Which subsidiary had higher sales and labor costs?

Note: I removed unnecessary spaces and words to make the question more concise.