Is this information is complete or you missed something..actually I tried this question but some difference came at Manufacturing cost...as per me Finished Good Begining must be 110,000
to get right answer

Secondly, why you calculated Available for sale as it was mentioned in question..? you need to calculate missing figures of Statement of Cost of Goods sold.

May be I am wrong but I think this should be solved like this..have a look at image below

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Regards,
~ Riz ~