Please answer this question by explaining and showing work. The correct answer is B.

Frazer, 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? a. $6,105,000 b. $5,255,000 c. $6,090,000 d. $5,225,000