Calip 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 $428.800 $ 182,100 $ 18,400 $_15,500 $ 8.900 $ 81,400 The contribution margin for October is: O $354,600 O $219,400 O $246.700 O $172,500