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
$47,700 $30,400
Direct operating expenses
26,500 22,400
Sales
91,200 66,400
Interest expense
$2,200
General overhead
19,000
Income tax
4,300
The income from operations for the Rails Division is
Oa. $17,000
Ob $91,200
c. $64.700
Od. 543.500
a

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