1 pts The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Division Division Total Cost of goods sold $ 47,200 $30.720 Direct operating expenses 27,200 20,040 Sales 108,000 78.000 Interest expense $2,040 General overhead 18,160 Income tax 4,700 The gross profit for the Rails Division is O $33,600 O $21.150 0 $8,700 O $60,800