The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Locomotive Corporate Rails Division Division Total Cost of goods sold $47,100 $28,600 Direct operating expenses 26,600 23,000 Sales 96,600 67,300 Interest expense $2,400 General overhead 18,700 Income tax 4,200 The gross profit for the Rails Division is Oa. $70,000 Ob. $22,900 Oc. $49,500 Od. $96,600