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 $408,800 $172,100 $ 17,400 $14,500 $ 7,900 $30,400 The gross margin for October is: O $363,90o $211,400 O $236,700 $166,500o