A business reports gross profit of $50,000 and operating profit of $25,000. The following costs were left out by mistake by the bookkeeper: Freight-in $1,200 Freight-out $2,000 Discount Allowed $2,800 Discount Received $3,200 The revised profit figures would be:

a.

Gross profit $48 800; Operating profit $23 400

b.

Gross profit $52 000; Operating profit $20 200

c.

Gross profit $46 800; Operating profit $22 200

d.

Gross profit $50 000; Operating profit $25 000

e.

Gross profit $53 200; Operating profit $23 400