PT Citandui uses a job order costing system. Predetermined overhead rate is an Rp22.000 per machine hour. Data for the 2020 operation is as follows: Machine hours 2.500 hours Material Direct labor Rp99.600.000 46.300.000 Manufacturing overhead 59.500.000 Cost of goods sold (normal) 161.250.000 Ending inventory: Materials (actual) Work in Process (normal) Finished goods (normal) 23.900.000 21.500.000 32.250.000 If over- or underapplied overhead is assigned proportionally to costs of goods sold, work in process, and finished goods inventory, what is the finished goods inventory reported on the financial report? a. Rp32.925.000 b. Rp32.250.000 c. Rp31.575.000 d. Rp36.750.000