46. Calip Corporation, a merchandising company, reported the following results for October: $ 433,000 Sales $ 173,000 Cost of goods sold (all variable) Total variable selling expense $ 18,000 Total fixed selling expense 9,900 Total variable administrative expense 10,000 $ 25,600 Total fixed administrative expense The gross margin for October is: $397,500 A. $196,500 B. $232,000 C. $260,000 D. t