what is expert's operating income?

Expert Manufacturing reported the following: Revenue Beginning inventory of direct materials, January 1, 2015 Purchases of direct materials Ending inventory of direct materials, December 31, 2015 Direct manufacturing labor Indirect manufacturing costs Beginning inventory of finished goods, January 1, 2015 Cost of goods manufactured Ending inventory of finished goods, December 31, 2015 Operating costs $460,000 30,000 15,400 19,000 27,000 46,000 45,000 99,400 48,000 160,000 O A. $211,600 OB. $200,600 OC. $345,200 OD. $203,600