Bolka Corporation, a merchandising company, reported the following results for October: Sales Cost of goods sold (all variable) Total variable selling expense Total fixed selling expense Total variable administrative expense Total fixed administrative expense $ 477,000 $ 176,000 $ 19,900 $ 24,000 $ 10,400 $ 36,800 The gross margin for October is: $270,700 O $301,000 $209,900 O $416,200