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	$47,400	$31,600
Direct operating expenses	26,400	22,700
Sales	91,200	68,100
Interest expense			$2,400
General overhead			18,200
Income tax			4,500

The gross profit for the Rails Division is

a.$91,200

b.$43,800

c.$17,400

d.$64,800