The Seashell Factory sells beach goods to tourists. The following information summarizes the company's operating expenses for the year: Cost of goods sold $108,000 Marketing $2,000 Rent and utilities $13,500 Salaries and wages $12,800 Sales revenues $170,300 What is gross profit? O A. $90,600 OB. $34,000 O C. $62,300 OD. $142,000