Songbird Co. has sales of Rp. 1.500.000 and cost of good available for sale of Rp. 1.350.000. If gross profit rate is 30%, the estimated cost of the ending inventory under the gross profit method is....

a. Rp. 150.000

b. Rp. 300.000

c. Rp. 450.000

d. Rp. 550.000

e. Rp. 750.000