Prater Company Has Provided the Following Data -What Is the Best Estimate of the Company's Total Fixed

Prater Company has provided the following data:
$\begin{array}{|l|r|r|}\hline & \text { This Year } & \text { Last Year } \\\hline \text { Units Sold } & 300,000 & 250,000 \\\hline \text { Sales Revenue } & \$ 1,300,000 & \$ 1,050,000 \\\hline \text { Less: Cost of Goods Sold } & \underline{910,000} & \underline{\mathbf{7 3 5 , 0 0 0}} \\\hline \text { Gross Margin } & 390,000 & 315,000 \\\hline \text { Less: Operating Expenses } & \underline{\mathbf{2 7 2 , 0 0 0}} & \underline{\mathbf{2 6 0 , 0 0 0}} \\\hline \text { Operating Income } & \underline{\$ 118,000} & \underline{\$ 55,000} \\\hline\end{array}$


-What is the best estimate of the company's total fixed operating expense per year?

A) $72,000.
B) $188,000.
C) $200,000.
D) $212,000.