PT Indonesiaku produces and sells paper envelopes. Envelope inventory was included in the ending inventory balance as of December 31, 2015, at a price of Rp.10,000 per pack. During the most recent audit, the auditor noted that the next sale price of inventory as of January 15, 2016, was Rp.80,000 per package each. In addition, the survey revealed that during physical stock taking, water leaks had damaged paper and glue. Therefore, the following week, PT Indonesiaku had spent Rp. 300,000 per pack for repairs and re-adhesive the envelopes. Net realizable value and a decrease in inventories (loss) is equivalent to ...

a. Rp. 80,000 and Rp. 20,000 respectively

b. Rp. 90,000 and Rp. 20,000 respectively 

c. Rp 50,000 and Rp 50,000 respectively 

d. Rp 70,000 and Rp 50,000 respectively 

e. Rp. 60,000 and Rp.30,000 respectively