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

Sales	$ 452,000
Cost of goods sold (all variable)	$ 176,500
Total variable selling expense	$ 26,400
Total fixed selling expense	$ 21,400
Total variable administrative expense	$ 12,900
Total fixed administrative expense	$ 30,700

The contribution margin for October is:

Multiple Choice

• $399,900

• $236,200

• $184,100

• $275,500