PT ABC HAS TWO WORKING PROCESSES X AND Y. MATERIAL INVENTORY IN JANUARY 31 2016 WAS 10.000 PIECES IDR 130 M; ENDING INVENTORY IN FEB 28 2016 WAS 7.500 PIECES; PURCHASED MATERIAL IN THIS PERIODE WAS 20.000, IDR 300 M. IN X PROCESS CONVERSION COST IDR 100 M. THE RESULT OF PROCESS X IS WIP-1; THE BEGINNING INV. WIP-1 WAS 2500; WIP 1000 UNITS (100%/80%) AND ENDING INV. WAS 3000 (100%/100%) AND IN PROCESS 2000 (100%/50%); OUTPUT OF WORKING PROCESS X IS MATERIALS FOR Y PROCESS. COST OF PROCESS Y IN THIS PERIODE WAS IDR 150 M; BEGINNING INV. OF FINISHED GOODS (AFTER PROCESS Y) WAS 5000 AND ENDING INVENTORY WAS 4.500, CALCULATE THE COMPANY COST OF GOODS SOLD IN THE PERIODE! CONDUCT JOURNAL ENTRY