A company shows the following information: Division A Division B 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 How much is the income from operations of Division A? O $60,800 O $33,600 O $21,150 O $8,700 Which of the following is an example of a factory overhead cost? o president's salary O repairs on manufacturing equipment o insurance premiums on salespersons' automobiles O repair and maintenance cost on the administrative building