Calp Corporation, a merchandising company. reported the following results for October Sales Cost of goods sold (all variable)$173,000 Total variable selling expense Total fixed selling expense Total variable administrative expense $10,000 Total fixed administrative expense $25,600 $433,000 $18,000 $9,900 The contribution margin for October is: A. $260,000 B. $232,000 C. $196,500 D. $369,500 8. Overapplied manufacturing overhead means that: A. the applied manufacturing overhead cost was less than the actual manufacturing overhead B. the applied manufacturing overhead cost was greater than the actual manufacturing C. the estimated manufacturing overhead cost was less than the actual manufacturing D. the estimated manufacturing overhead cost was less than the applied manufacturing cost. overhead cost. overhead cost. overhead cost