8. Calip Corporation, a merchandising company, reported the following results for October. Calculate Calip's contribution margin: Sales ) Total variable cost of goods sold ....... Total variable selling costs..... Total fixed selling costs..... 3 Total variable administrative costs...... Total fixed administrative costs .......... $433,000 $173.000 $18,000 $9,900 $10,000 $25,600 A. $260,000 B. $232,000 C. $196,500 D. $369,500 433,000