The Following Information for the Past Year for the Blaine

The following information for the past year for the Blaine Corporation has been provided: During the year, the company produced and sold 40,000 units of product at a selling price of $14.03 per unit. There was no beginning inventory of product at the beginning of the year.
What is the operating income (loss) for the year?

A) $375,200
B) $561,200
C) $386,200
D) $200,200