The Photography Department in a Department Store Experienced the Following

The photography department in a department store experienced the following revenue and expenses during October:
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 13,000 \\\hline \text { Cost of Goods Sold } & 4,900 \\\hline \text { Direct Operating Expenses } & 1,000 \\\hline \text { Indirect Operating Expenses } & 2,000 \\\hline\end{array}$$
The photography departmental gross profit is:

A) $7,100.
B) $5,100.
C) $6,100.
D) $8,100.