Artisan Inspiration, Inc. is a merchandiser of stone ornaments. The company sold 7,000 units during the year. The company has provided the following information Sales Revenue Purchases (excluding Freight In) Selling and Administrative Expenses Freight In Beginning Merchandise Inventory Ending Merchandise Inventory $562,000 303,000 67,000 13,000 45,000 42,000 What is the operating income for the year? (Round your answer to the nearest whole dollar.) O A. $495,000 B. $243,000 O C. $319,000 O D. $176,000