Pteri Manufacturing makes a single product - the Pteri. Information for 2005 appears below: Sales in units 200,000 Production in units 250,000 Beginning inventory 0 Variable production cost $1.00/unit Variable selling cost $0.30/unit Fixed production cost $100,000/year Fixed selling and administrative cost $50,000/year Selling price $3.00/unit What is the profit for the year under variable costing?

A $190,000

B $275,000

C $185,000

D $125,000