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 Locomotive Division is

	a.	$27,240
	b.	$57,960
	c.	$14,790
	d.	$47,280