Reference: 03-10 The following data have been provided by a retailer that sells a single product:

	This Year	Last Year
Units Sold	200,000	150,000
Sales Revenue	$1,000,000	$1750,000
Less: Cost of Goods Sold	700,000	525,000
Gross Margin	300,000	225,000
Less: Operating Expenses	222,000	210,000
Operating Income	$78,000	$15,000

What is the best estimate of the company's total fixed operating expenses per year?

• A. $44,000.
• B. $174,000.
• C. $80,000.
• D. $0.