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 $ 490,000 $ 169,700 $ 24,200 $ 21,700 $ 13, 200 $ 33,600 The gross margin for October is: Multiple Choice $320,300 $282,900 $227,600 $434 700