Bellgrade, Inc., acquired a 60 percent interest in Hansen Company several years ago. During 2012, Hansen sold inventory costing $75,000 to Bellgrade for $100,000. A total of 16 percent of this inventory was not sold to outsiders until 2013. During 2013, Hansen sold inventory costing $96,000 to Bellgrade for $120,000. A total of 35 percent of this inventory was not sold to outsiders until 2014. In 2013, Bellgrade reported cost of goods sold of $380,000 while Hansen reported $210,000. What is the consolidated cost of goods sold in 2013?

a. $465,600.

b. $473,440.

c. $474,400.

d. $522,400.