The following information for the past year for the Blaine Corporation has been provided:

Fixed costs:
Manufacturing	$125,000
Marketing	23,000
Administrative	21,000
Variable costs:
Manufacturing	$115,000
Marketing	30,000
Administrative	43,000

During the year, the company produced and sold 30,000 units of product at a selling price of $15.00 per unit. There was no beginning inventory of product at the beginning of the year.What is the operating income (loss) for the year?

A.

$281,000

B.

$262,000

C.

$93,000

D.

$450,000