Expert Manufacturing reported thefollowing:

Revenue

$460,000

Beginning inventory of directmaterials, January1, 2015

22,000

Purchases of direct materials

15,700

Ending inventory of directmaterials, December31, 2015

15,000

Direct manufacturing labor

24,000

Indirect manufacturing costs

40,000

Beginning inventory of finishedgoods, January1, 2015

41,000

Cost of goods manufactured

86,700

Ending inventory of finishedgoods, December31, 2015

49,000

Operating costs

154,000

What isExpert's operatingincome?

A.$357,600

B.$227,300

C.$226,300

D.$ 219,300