Leslie Manufacturing reported the following:

Revenue	$ 460 comma 000$460,000
Beginning inventory of direct materials, January 1, 2015	26 comma 00026,000
Purchases of direct materials	150 comma 000150,000
Ending inventory of direct materials, December 31, 2015	10 comma 00010,000
Direct manufacturing labor	20 comma 00020,000
Indirect manufacturing costs	40 comma 00040,000
Beginning inventory of finished goods, January 1, 2015	41 comma 00041,000
Cost of goods manufactured	226 comma 000226,000
Ending inventory of finished goods, December 31, 2015	46 comma 00046,000
Operating costs	155 comma 000155,000

What is Leslie's gross margin (or gross profit)?

A.

$ 84 comma 000$84,000

B.

$ 239 comma 000$239,000

C.

$ 234 comma 000$234,000

D.

$ 79 comma 000$79,000