Crystal Ltd Is a Retailer of Stone Ornaments What Is the Cost of Goods Available for Sale for 8000

Crystal Ltd is a retailer of stone ornaments.The company sold 8000 units in 2017.The company has provided the following information:
$$\begin{array} { | l | l | } \hline \text { Sales revenue } & \$ 598,000 \\\hline \text { Purchases (excluding freight in) } & 300,000 \\\hline \text { Selling and administrative expenses } & 67,000 \\\hline \text { Freight in } & 14,000 \\\hline \text { Beginning inventory } & 45,000 \\\hline \text { Ending inventory } & 42,000 \\\hline\end{array}$$
What is the cost of goods available for sale for 2017?

A) $317,000
B) $331,000
C) $359,000
D) $345,000