Nikkel Corporation, a merchandising company, reported the following results for July

Sales............................................................$500,000

Cost of goods sold (all variable).................$170,700

Total variable selling expense.................$24,600

Total fixed selling expense....................$21,500

Total variable administrative expense....... $10,000

Total fixed administrative expense............$34,900

The contribution margin for July is:

A $329,300

B $294,700

C 443,600

D 238,300