The Espresso Department Experienced the Following Revenue and Expenses During

The espresso department experienced the following revenue and expenses during October: $$\begin{array} { | l | r | } \hline \text { Sales } & \$ 17,000 \\\hline \text { Cost of Goods Sold } & 9,000 \\\hline \text { Direct Operating Expenses } & 4,000 \\\hline \text { Indirect Operating Expenses } & 2,000 \\\hline\end{array}$$ The espresso departmental gross profit on sales is:

A) $2,000.
B) $4,000.
C) $8,000.
D) $11,000.