The Following Information Is Available for Kerr Company for 2007

Multiple Choice

The following information is available for Kerr Company for 2007: $$\begin{array} { l r } \text { Freight-in } & \$ 30,000 \\\text { Purchase returns } & 75,000 \\\text { Selling expenses } & 150,000 \\\text { Ending inventory } & 260,000\end{array}$$ The cost of goods sold is equal to 400% of selling expenses.What is the cost of goods available for sale?

A) $600,000.
B) $890,000.
C) $815,000.
D) $860,000.