The Photography Department in a Department Store Experienced the Following

Multiple Choice

The photography department in a department store experienced the following revenue and expenses during October:
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 23,200 \\\hline \text { Cost of Goods Sold } & 10,200 \\\hline \text { Direct Operating Expenses } & 1,000 \\\hline \text { Indirect Operating Expenses } & 2,300 \\\hline\end{array}$$
The photography departmental gross profit is:

A) $12,000.
B) $20,200.
C) $13,000.
D) $9,700.