The Seashell Factory sells beach goods to tourists. The following information summarizes the company's operating expenses for the year Cost of goods sold Marketing Rent and utilities Salaries and wages Sales revenues $108,300 $1,300 $12,700 $12,700 $170,600 What is gross profit? O A. $62,300 OB. $143,900 OC. $35,600 OD. $89,000