The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Division Division Total Cost of goods sold $47,200 $30,000 Direct operating expenses 28,000 21,400 Sales 98,600 65,100 Interest expense $2,100 General overhead 18,400 Income tax 4,500 The gross profit for the Locomotive Division is O a $65,100 Ob. $43,700 Oc. $13,700 Od $35,100