Use this information for Train Corporation to answer the question that follow.

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	$28,300
Direct operating expenses	26,800	21,500
Sales	92,400	65,900
Interest expense			$2,600
General overhead			19,300
Income tax			4,000

The gross profit for the Rails Division is

a. $92,400

b. $19,600

c. $46,400

d. $65,600