Stallard Corporation gathered the following information for the year just ended:

During the year, Stallard produced and sold 50,000 units of product at a selling price of $5.64 per unit. There was no beginning inventory of product at the start of the year.

What is the operating income (loss) for the year?

Data Table

Fixed costs:
Manufacturing	$120,000
Marketing	41,000
Administrative	17,000
Variable costs:
Manufacturing	$60,000
Marketing	17,000
Administrative	40,000

A.$13,000

B. $282,000

C. $165,000

D. $104,000