The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Corporate Total Rails Division $46,800 28,000 94,800 Locomotive Division $30,300 20,000 68,700 Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax The gross profit for the Rails Division is Oa. $20,000 Ob. $48,000 ? c $2,500 18,900 4,400 C. $94,800 Od. $66,800