The following data come from the inventory records of Albrecht Company:

Net sales revenue.......................................... $623,000
Beginning inventory .......................................... 65,000
Ending inventory................................................ 47,000
Net purchases.................................................. 400,000

Based on these facts, the gross profit for Albrecht Company is

a. $120,000.

b. $223,000.

c. $195,000.

d. $205,000.