Fraizer, Inc. acquired 100% of Eaton Enterprises on January 2, 2016. During 2016, Fraizer sold Eaton for $525,000 goods which had cost $375,000. Eaton still owned 20% of the goods at the end of the year. In 2017, Fraizer sold goods with a cost of $670,000 to Eaton for $850,000, and the buyer still owned 25% of the goods at year-end. For 2017, cost of goods sold was $5,160,000 for Fraizer and $930,000 for Eaton. What was consolidated cost of goods sold for 2017?

Select one:

A. $6,105,000

B. $5,255,000

C. $6,090,000

D. $5,225,000