The following information has been provided by the Evans Retail Stores, Inc., for the first quarter of the year: : Sales Variable Selling Expenses Fixed Selling Expenses Cost of Goods Sold Fixed Administrative Expenses Variable Administrative Expenses $350,000 $35,000 $25,000 $160,000 $55,000 $15,000 What is the gross margin (Gross Profit) of Evans Retail Stores, Inc., for the first quarter? $210,000 $190,000 $220,000 $140,000