Artisan Inspiration, Inc. is a merchandiser of stone ornaments. The company sold 6,500 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 $555,000 302,000 68,000 14,000 44,000 43,000 What is the operating income for the year? (Round your answer to the nearest whole dollar.) O A. $170,000 OB. $487,000 O c. $238,000 OD. $317,000