During $20$X$1,$ MSUTexas Co$.$ sold merchandise to its wholly$-$owned subsidiary, Dillard Co$.$ At the end of $20$X$1,$ the merchandise remaining with Dillard contained $$24,000$ gross profit. In $20$X$2,$ MSUTexas sold additional merchandise to Dillard for $$400,000.$ At year$-$end, this merchandise remaining with Dillard contained $$20,000$ gross profit. For $20$X$2,$ cost of goods sold was $$4,400,000$ for MSUTexas and $$1,200,000$ for Dillard. What was consolidated cost of goods sold for $20$X$2?$ a$.$ $$5,596,000$ b$.$ $$5,196,000$ c$.$ $$5,620,000$ d$.$ $$5,604,000$