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The income from operations for the Locomotive Division is a. $36,000 b. $44,100 c. $13,900 d. $66,200

The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: $46,300 Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax Rails Division 27,500 91,400 Locomotive Division $30,200 22,100 66,200 Corporate Total $2,400 18,300 4,100 The income from operations for the Locomotive Division is O a. $36,000 $44,100 O c. $13,900 $66,200