Expert Manufacturing reported the following: Revenue $460,000 Beginning inventory of direct materials, January 1, 2015 Purchases of direct materials 30,000 15,600 Ending inventory of direct materials, December 31, 2015 12,000 Direct manufacturing labor 29,000 Indirect manufacturing costs 48,000 Beginning inventory of finished goods, January 1, 2015 41,000 Cost of goods manufactured 110,600 Ending inventory of finished goods, December 31, 2015 Operating costs 50,000 156,000 What is Expert's operating income? A. $202,400 B. $193,400 C. $333,800 D. $211,400