The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Division Locomotive Division $28,900 22,800 65,700 Corporate Total Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax The gross profit for the Locomotive Division is $47,400 26,300 99,600 $2,000 19,900 4,500 a. $42,900 b. $14,000 c. $65,700 O d. $36,80o