The following data (in thousands of dollars) have been taken from the accounting records of Karlana Corporation for the just-completed year.

Sales	$910
Raw materials, inventory, beginning	$80
Raw materials, inventory, ending	$20
Purchases of raw materials	$100
Direct labor	$130
Manufacturing overhead	$200
Administrative expenses	$160
Selling expenses	$140
Work in process inventory, beginning	$40
Work in process inventory, ending	$10
Finished goods inventory, beginning	$130
Finished goods inventory, ending	$150

12. The net operating income for the year (in thousands of dollars) was

A. $40.

B. $180.

C. $110.

D. $410.