Getchman Marketing, Inc., a merchandising company, reported sales of $595,200 and cost of goods sold of $305,000 for April. The company's total variable selling expense was $37,500; its total fixed selling expense was $16,000; its total variable administrative expense was $35,000; and its total fixed administrative expense was $38,900. The cost of goods sold in this company is a variable cost. The contribution margin for April is: a. $215,000 b. $ 465,100 C. $377,500 d. $217,700 e. $162,800