Stanley Corporation gathered the following information for the year just ended: $125,000 46,000 22.000 Fixed costs: Manufacturing Marketing Administrative Variable costs: Manufacturing Marketing Administrative $65,000 22,000 45,000 During the year, Stanley produced and sold 50,000 units of product at a selling price of $5.60 per unit. There was no beginning inventory of product at the start of the year. What is the operating income (loss) for the year? O $280,000 O $148,000 -$45,000 O $23,000