This ad is from the April 1984 issue of Computer Fun. It is by a company called Protecto Enterprises and is for various Commodore 64 and VIC-20 hardware and software.
I remember seeing ads by this company a few years later when I started buying Commodore related magazines but I don't remember them being this misleading. $99.50 would have been an incredibly good price for a Commodore 64 in 1984 but you have to really pay attention to the asterix in this case. The REAL price is $199.50 and then they are subtracting the value of some coupons they are going to give you for discounted software. The deal for the disk drive is much the same. The real price isn't $139, it's $239. I seriously doubt the included coupons would have added that kind of value for most people and it wouldn't surprise me if you could find the software at the discounted rate or below somewhere else anyway. It looks like the VIC-20 may have actually been the $69.50 price that is advertised here but I don't think they were even making them anymore by this point so they were closeouts anyway.
The way they advertise memory is misleading as well. The Commodore 64 is an 84K computer according to Protecto. Given that the Commodore 64 only had 64K of RAM, I assume they are summing the RAM and ROM to get the advertised amount.