Bolka Corporation, a merchandising company, reported the following results for $OC$

Sales

Cost of goods sold $($all variable$)$

Total variable selling expense

Total fixed selling expense

Total variable administrative expense

Total fixed administrative expense

$$500,000$

$$170,700$

$$24,600$

$$21,500$

$$10,000$

$$34,900$

The gross margin for October is:

Multiple Choice

$$ $$294,700$

$$238,300$

$$443,600$

$$329,300$