1. Question Content Area

   Use this information for Train Corporation to answer the question that follow.

   The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31:

   	Rails Division	Locomotive Division	Corporate Total
   Cost of goods sold	$47,900	$31,400
   Direct operating expenses	26,500	21,900
   Sales	92,600	67,200
   Interest expense			$2,900
   General overhead			18,900
   Income tax			4,500

   The income from operations for the Locomotive Division is

   a.$67,200

   b.$35,800

   c.$13,900

   d.$45,300