Gent purchased 100% of Farm on January 5, 2021. During 2021, Gent sold goods which had cost $300 to Farm for $600. Farm still owned 15% of the goods at the end of the year. In 2022, Gent sold goods with a cost of $800 to Farm for $1,000 and Farm still owned 30% of the goods at year-end. For 2022, cost of goods sold was $1,200 for Farms and $5,400 for Gent. What was consolidated cost of goods sold for 2022?

Group of answer choices

$6,495

$5,660

$5,610

$5,615

$5,595