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	$46,000	$28,200
Direct operating expenses	27,800	20,600
Sales	95,100	65,300
Interest expense			$2,200
General overhead			18,000
Income tax			4,400

The gross profit for the Rails Division is

a.$49,100

b.$21,300

c.$67,300

d.$95,100