Beltana Cookies had the following transactions occur from June to September 2020.
Jun. 2 Hany buys 20 kg flour on account from Lisbon Company for Rp. 240,000 (Rp. 12,000 each), FOB destination, terms n/30.
16 She sells 10 kg flour for Rp. 230,000 cash.
25 She pays the amount owed to Lisbon Company.

Jul. 2 She buys 10 kg flour on account from Lisbon Company for Rp. 12,360, FOB destination, terms n/30.
30 Hany sells 20 kg flour for a total of Rp. 460.000 cash.
31 She pays the amount owed to Lisbon.

Aug. 1 She buys 20 kg flour on account from Lisbon Company for Rp. 244,800 (Rp. 12,240 each), FOB destination, terms n/30.
13 She sells 30 kg flour for a total of Rp. 690,000 cash.
30 Hany pays the amounts owed to Lisbon.

Sep 4 She buys 30 kg flour on account from Lisbon Company for Rp. 375,000 (Rp. 12,500 each), FOB destination, terms n/30.
27 She sells 10 kg flour for Rp. 230,000 cash.

Assume that Beltana use a periodic inventory system and at the end of May, she had 30 kg flour on hand at a cost of Rp. 11,900 each.
Instructions:

1. Determine the cost of goods available for sale.