The following financial Information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Division Division Total Cost of goods sold $47,500 $31,100 Direct operating expenses 26,500 20,700 Sales 93,400 67,100 Interest expense $2,000 General overhead 18,900 Income tax 4,300 The income from operations for the Rails Division is Oa. $93,400 Ob. 566,900 Oc. 545.900 Od. 519,400