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

Sales	$410,000
Cost of goods sold (all variable)	$173,900
Total variable selling expense	$21,200
Total fixed selling expense	$20,500
Total variable administrative expense	$8,900
Total fixed administrative expense	$31,000

The contribution margin for October is:

$154,500

$358,500

$236,100

$206,000