Artisan Inspiration, Inc is a merchandiser of stone ornaments. The company sold 8,000 units during the year. The company has provided the following information

Artisan Inspiration, Inc. is a merchandiser of stone ormaments. The company sold 8,000 units during the year. The company has provided the following information Sales Revenue $587.000 Purchases (excluding Freight In) Selling and Administrative Expenses Freight In Beginning Merchandise Inventory Ending Merchandise Inventory 304,000 67,000 15,000 43,000 43.000 What is the operating income for the year? (Round your answer to the nearest whole dollar) O A. $319,000 O B. $201,000 O C. $268.000 O D. $520,000