Bola Corporation, a merchandising company reported the following results for October Sales cost of goods sold (all variable) Total variable selling expense Total Pixed selling expense Total variable administrative expense Total fixed administrative expense S415.000 $177,700 5 23,00 $ 21,600 5 16,700 $ 32,000 The gross margin for October is Multiple Choice $238,300 $144,200 $197.800 $362,400