Artisan Inspiration, Inc. is a merchandiser of stone ornaments. The company sold 8000 units during the year. The company has provided the following information: Sales Revenue $593,000 Purchases (excluding Freight in) 304,000 Selling and Administrative Expenses 68,000 Freight in 14,000 Beginning Merchandise Inventory 46,000 Ending Merchandise inventory 42,000 What is the operating income for the year? (Round your answer to the nearest whole dollar.) $322.000 $525,000 $271,000 $203,000 0 0 0 0