The following information is available for Naab Company for $2019$:

Freight$-$in $30,000$

Purchase returns $75,000$

Selling expenses $150,000$

Ending inventory $260,000$

The cost of goods sold is equal to $400\%$ of selling expenses. What is the cost of goods available for sale? $($show your work for an answer $\text{'}860,000\text{'})$

a$.600,000.$

b$.890,000.$

c$.815,000.$

d$.860,000.$