Jean's Fitness Club provides monthly memberships as well as personal training sessions. The personal trainers earn 50% of the revenue for all personal training sessions. The Fitness Club also sells nutrition products. Jean's general ledger accounts indicate the following for the year. The front desk staff wages expense remains the same throughout the year. Amount Account Membership revenue Personal training revenue Product sales Cost of product sold Front desk staff wages expense Amount $144,000 $77,000 $69,000 $40,000 $12,000 Account Personal trainer wages expense Space rental expense Straight line depreciation expense Rental insurance expense $11,000 $6,000 $3,000 If a contribution margin income statement is prepared for the year, what is operating income? O A. $400,500 O B. $179,500 OC. $211,500 OD. $290,000