Crystal Inc. is a merchandiser of stone ornaments. The company sold 15,000 units in 2015. The company has provided the following information:

Sales Revenue	$557,000
Purchases (excluding freight in)	300,000
Selling and Administrative Expenses	69,000
Freight In	15,000
Beginning Merchandise Inventory	45,000
Ending Merchandise Inventory	55,700

What is the operating income for 2015?

A) $183,700

B) $304,300

C) $252,700

D) $257,000