Artisan Inspiration, Inc. is a merchandiser of stone ornaments. The company sold units during the year. The company has provided the following information: 7,500 Sales Revenue $561,000 Purchases (excluding Freight In) 304,000 Selling and Administrative Expenses 68,000 Freight In 15,000 Beginning Merchandise Inventory 43,000 Ending Merchandise Inventory 42,000

What is the operating income for the year? (Round your answer to the nearest whole dollar.) A. $173,000 B. $241,000 C. $493,000 D. $320,000