This Year, Rose Company Acquired All of the Common Stock

This year, Rose Company acquired all of the common stock of Hayley Company. At the end of the current year, balances of selected accounts and other information for each of the companies were as follows: At the end of the year, 50% of the inventory that Rose sold to Hayley remained in Hayley's inventory, and $30,000 of the amount of the sales was unpaid. Rose still owes half of the amount of its purchases to Hayley, but had sold all of the inventory it had acquired from Hayley by the end of the year.
What is the amount of consolidated cost of goods sold at the end of the year?

A) $3,107,900
B) $3,150,300
C) $3,040,300
D) $3,050,300