The following information is available for the current year for Svens Brokerage Services:

Sales 661 000

Beginning work in progress 7 000

Ending work in progress 6 000

Direct labour 100 000

Direct materials 30 000

Overhead 150 000

Selling expenses 80 000

Administrative expenses 120 000

What is Svens income before taxes for the year?

a)382,000

b)182,000

c)380,000

d)180,000