Jenis Sediaan & 30 Junl & 31 Juli Sediaan barang jadi & Rp160.000.000 & Rp190.000.000 }(l) Sediaan barang dalam proses & Rp 85.000.000 & Rp 95.000.000 Berdasarkan informasi tentang barang jadi dan barang dalam proses PT ASCI pada Bulan Juli 2020 diatas, berapa kos produk tersedia unt dijual dibulan Juli jika PT ASCI mengeluarkan kos produk sebesar Rp. 140.000.000,? Rp225.000.000 Rp100.000.000 Rp290.000.000 Rp130.000.000

### The correct answer cannot be determined with the provided options based on the calculations above.

## Step 1: Understand the Components of Cost of Goods Available for Sale### The cost of goods available for sale is calculated by adding the beginning inventory to the cost of goods manufactured during the period. In this case, we need to consider both finished goods and work-in-progress inventories.## Step 2: Calculate the Beginning Inventory### The beginning inventory for July is the ending inventory on June 30. Therefore, the beginning inventory for finished goods is Rp 160,000,000 and for work-in-progress is Rp 85,000,000.## Step 3: Determine the Total Cost of Goods Manufactured### According to the question, PT ASOI incurred costs of Rp 140,000,000, Rp 225,000,000, Rp 100,000,000, Rp 290,000,000, and Rp 130,000,000. We need to find which of these amounts, when added to the beginning inventory, matches the ending inventory on July 31.## Step 4: Calculate the Ending Inventory### The ending inventory on July 31 for finished goods is Rp 190,000,000 and for work-in-progress is Rp 95,000,000.## Step 5: Calculate the Cost of Goods Available for Sale### For finished goods:- Beginning Inventory (June 30): Rp 160,000,000- Ending Inventory (July 31): Rp 190,000,000### For work-in-progress:- Beginning Inventory (June 30): Rp 85,000,000- Ending Inventory (July 31): Rp 95,000,000### Total Cost of Goods Available for Sale = Ending Inventory - Beginning Inventory + Cost of Goods Manufactured## Step 6: Solve for the Correct Cost of Goods Manufactured### We need to find the correct cost of goods manufactured that results in the given ending inventories. Let's calculate:For Finished Goods: For Work-in-Progress: ### Total Cost of Goods Manufactured = 30,000,000 + 10,000,000 = 40,000,000### Check which option matches this calculation when added to the beginning inventory:- Option: Rp 140,000,000 + Rp 40,000,000 = Rp 180,000,000- Option: Rp 225,000,000 + Rp 40,000,000 = Rp 265,000,000- Option: Rp 100,000,000 + Rp 40,000,000 = Rp 140,000,000- Option: Rp 290,000,000 + Rp 40,000,000 = Rp 330,000,000- Option: Rp 130,000,000 + Rp 40,000,000 = Rp 170,000,000### None of these options directly match the total cost of goods available for sale, indicating a possible misinterpretation or missing data in the problem statement.