The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Locomotive Rails Division Division Corporate Total Cost of goods sold $47,000 $30,700 Direct operating expenses 26,000 23,000 Sales 92,000 66,500 Interest expense $2,900 General overhead 18,300 4,300 Income tax The gross profit for the Locomotive Division is Oa. 543,500 Ob. $66,500. c. $35,800 d. $12,800