The Following Information Is Available for the Current Year for Sven's

The following information is available for the current year for Sven's Brokerage Services: Sales
£661,000
Beginning work in progress
7,000
Ending work in progress
6,000
Direct labour
100,000
Direct materials
30,000
Overhead
150,000
Selling expenses
80,000
Administrative expenses
120,000
What is Sven's income before taxes for the year?

A) £180,000
B) £182,000
C) £380,000
D) £382,000