Cushman Company Had $800,000 in Sales, Sales Discounts of $12,000

Multiple Choice

Cushman Company had $800,000 in sales, sales discounts of $12,000, sales returns and allowances of $18,000, cost of goods sold of $380,000, and $275,000 in operating expenses.
-Gross profit equals:

A) $770,000.
B) $408,000.
C) $115,000.
D) $402,000.
E) $390,000.