Sales price is $60, gross profit is 140% of cost, what is the value of gross profit?	Pick
A) 32	B) 33	C) 39	D) 35	E) 42

Rationale: "cost + profit = sales cost + ( 140 / 100 ) cost = 60 cost = 25 profit = 60 - 25 = 35 answer ( d )"
Answer: D