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		$30,720
Direct operating expenses	27,200		20,040
Sales	108,000		78,000
Interest expense					$ 2,040
General overhead					18,160
Income tax					4,700

The gross profit for the Rails Division is

a.$8,700

b.$33,600

c.$60,800

d.$21,150