The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Division Division Corporate Total Cost of goods sold $46,600 $31,200 Direct operating expenses 27,600 22,400 Sales 98,900 66,000 Interest expense $2,100 General overhead 19,800 Income tax 4,300 The gross profit for the Locomotive Division is Oa. $43,600 Ob. $66,000 Oc. $34,800 Od. $12,400