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

Fixed costs:
Manufacturing	$125,000
Marketing	45,000
Administrative	16,000
Variable costs:
Manufacturing	$80,000
Marketing	16,000
Administrative	41,000

During the year, Stallard produced and sold 90,000 units of product at a selling price of $3.31 per unit. There was no beginning inventory of product at the start of the year.

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

A.$297,900

B.$160,900

C.$111,900

D. $( 25,100 )