The following is cost information for the Creamy Crisp Donut Company.

Entrepreneur's potential earnings as a salaried worker = $40,000

Annual lease on building = $25,000

Annual revenue from operations = $420,000

Payments to workers = $150,000

Utilities (electricity, water, disposal) costs = $8,000

Value of entrepreneur's talent in the next best entrepreneurial activity = $80,000

Entrepreneur's forgone interest on personal funds used to finance the business = $6,000

Creamy Crisp's accounting profit is

Multiple Choice

• $309,000.
• $183,000.
• $237,000.
• $111,000.