Answer:
Option (A) is correct.
Explanation:
Given that,
Units sold = 6,000 units
Sales = $565,000
Selling and administrative expenses = $67,000
Operating income:
= Sales - Cost of Goods Sold - Selling and administrative expenses
= $565,000 - ($305,000 + $14,000 + $43,000 - $42,000) - $67,000
= $565,000 - $320,000 - $67,000
= $178,000
Therefore, the operating income for the year is $178,000.
