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

Sales	$	402,800
Cost of goods sold (all variable)	$	169,100
Total variable selling expense	$	17,100
Total fixed selling expense	$	14,200
Total variable administrative expense	$	7,600
Total fixed administrative expense	$	30,100

The contribution margin for October is:

$333,800

$209,000

$233,700

$164,700