Calip Corporation, a merchandising company, reported the following results for October: Sales $464,000 Cost of goods sold (all variable) $173,500 Total variable selling expense $24,600 Total fixed selling expense $23,000 Total variable administrative expense $8,900 Total fixed administrative expense $38,200 The contribution margin for October is: A. $290,500 B. $195,800 C. $402,800 D.$257,000