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 $46,700 $30,500 Direct operating expenses 26,100 21,600 Sales 97,800 65,400 Interest expense $2,100 General overhead 18,800 4,500 Income tax The gross profit for the Locomotive Division is a. $13,300 Ob. $34,900 c. $65,400 d. $43,800 Delaney Company is considering replacing equipment which originally cost $527,000 and which has $368,900 accumulated depreciation to date. A new machine will cost $735,000. What is the sunk cost in this situation? a. $527,000 b. $576,900 c. $158,100 Od. $126,480