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	$47,200	$30,000
Direct operating expenses	27,000	22,100
Sales	98,100	69,600
Interest expense			$2,000
General overhead			19,800
Income tax			4,000

The gross profit for the Rails Division is

a.$50,900

b.$23,900

c.$71,100

d.$98,100