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	$47,200	$30,700
Direct operating expenses	26,000	22,700
Sales	92,900	67,500
Interest expense			$2,500
General overhead			19,100
Income tax			4,200

The gross profit for the Rails Division is

$66,900

$45,700

$92,900

$19,700