Large owns 100% of Small. At the start of the year, there were no items from intercompany sales in either companys inventory. During the year, Small sold goods to Large for $1,000,000 that cost Small $600,000. Large still owned 25% of the goods at the end of the year. Cost of goods sold was $25,000,000 for Large and $10,000,000 for Small. What was consolidated cost of goods sold?

$35,000,000

$36,000,000

$34,000,000

$34,100,000