The following data have been provided by a retailer that sells a single product.

	This Year		Last Year
Unit sold	360,000		310,000
Sales revenue	$ 2,650,000		$ 1,987,500
Cost of goods sold	1,855,000		1,391,250
Gross margin	795,000		596,250
Selling and administrative expense	583,000		556,500
Net operating income	$ 212,000		$ 39,750

What is the best estimate of the company's total fixed selling and administrative expense per year? (Do not round your intermediate calculations. Round your final answer to nearest whole dollar.)

A.	$177,550
B.	$212,000
C.	$0
D.	$392,200