The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Corporate Total Rails Division $45,500 27,800 92,200 Locomotive Division $28,200 20,900 65,700 Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax $2,600 18,500 4,300 The income from operations for the Locomotive Division is a $65,700 b. 44,000 OC. $16,600 d. 537,500