The Following Financial Information Was Summarized from the Accounting Records

The following financial information was summarized from the accounting records of Globe Corporation for the current year ended December 31: $$\begin{array} { l r r r } & \begin{array} { r } \text { Northern } \\\text { Division }\end{array} & \begin{array} { r } \text { Southern } \\\text { Division }\end{array} & \begin{array} { r } \text { Corporate } \\\text { Total }\end{array} \\\text { Cost of goods sold } & \$ 310,000 & \$ 175,000 & \\\text { Direct operating expenses } & 250,000 & 115,000 & \\\text { Net sales } & 600,000 & 410,000 & \\\text { Interest expense } & & & \$ 12,000 \\\text { General overhead } && & 101,000 \\\text { Income tax } & && 26,700\end{array}$$ ? The gross profit for the Southern Division is:

A) $150,000.
B) $295,000.
C) $235,000.
D) $120,000.