Bolka Corporation, a merchandising company, reported the following results for October:

Sales	$ 418,000
Cost of goods sold (all variable)	$ 175,500
Total variable selling expense	$ 23,700
Total fixed selling expense	$ 21,800
Total variable administrative expense	$ 16,200
Total fixed administrative expense	$ 34,300

The contribution margin for October is:

Multiple Choice

• $202,600

• $361,900

• $146,500