Concept:Gross profit measures the earnings from farm operations after deducting only the direct cost of production.Explanation:Gross profit is found by subtracting the direct cost of producing farm goods from the total sales revenue.In farm accounting, this is simply total sales less cost of production.Operating expenses and taxation are deducted later to find net profit, not gross profit.Therefore, the correct definition is total sales minus cost of production.Answer:D. total sales less cost of production.