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: $$\begin{array} { | l | r |} \hline \text { Sales } & \$ 11,000 \\\hline \text { Cost of Goods Sold } & 5,000 \\\hline \text { Direct Operating Expenses } & 800 \\\hline \text { Indirect Operating Expenses } & 2,100 \\\hline\end{array}$$ The photography departmental gross profit on sales is:

A) $3,100.
B) $5,200.
C) $6,000.
D) $8,100.