Crystal Ltd Is a Retailer of Stone Ornaments What Is the Operating Profit for 2017?
A) $210,000
B)

Multiple Choice

Crystal Ltd is a retailer of stone ornaments.The company sold 8000 units in 2017.The company has provided the following information:
$$\begin{array} { | l | l | } \hline \text { Sales revenue } & \$ 593,000 \\\hline \text { Purchases (excluding freight in) } & 302,000 \\\hline \text { Selling and administrative expenses } & 66,000 \\\hline \text { Freight in } & 13,000 \\\hline \text { Beginning inventory } & 44,000 \\\hline \text { Ending inventory } & 42,000 \\\hline\end{array}$$
What is the operating profit for 2017?

A) $210,000
B) $276,000
C) $317,000
D) $527,000