A company has net sales of $$795,800$ and cost of goods sold of $$574,800.$ Its net income is $$28,030.$ The company's gross margin and operating expenses, respectively, are:

A$\mathrm{.}249,500$ and $546,770$

B$\mathrm{.}221,000$ and $192,970$

C$\mathrm{.}221,000$ and $249,500$

D$\mathrm{.}767,300$ and $192,970$

F$\mathrm{.}546,770$ and $249,500$