Calip Corporation, a merchandising company, reported the following results for October: Sales $433.000 Cost of goods sold (all variable) $173.000 Total variable selling expense $18,000 Total fixed selling expense $9.900 Total variable administrative expense $10,000 Total fixed administrative expense $25,600 The contribution margin for October is: Multiple Choice O $196,500 O $232,000 O $369,500 O $260,000