Answer the Following Questions Using the Information Below -What Is Operating Profit for 2018?
A)$230 000
B)$157 000

Answer the following questions using the information below:
$\begin{array}{|lr|}\hline \text { Beginning finished goods, } 1 / 1 / 2018 & \$ 40,000 \\\hline \text { Ending finished goods, } 12 / 31 / 2018 & 33,000 \\\hline \text { Cost of goods sold } & 250000 \\\hline \text { Sales revenue } & 600,000 \\\hline \text { Operating expenses } & 120,000 \\\hline\end{array}$
-What is operating profit for 2018?

A) $230 000
B) $157 000
C) $107 000
D) $123 000