Tompa Bay to NYJ Corporation, a clothing company, reported the following results for October:

Sales	$ 406,000
Cost of goods sold (all variable)	$ 175,800
Total variable selling expense	$ 25,200
Total fixed selling expense	$ 16,100
Total variable administrative expense	$ 12,700
Total fixed administrative expense	$ 33,000

The gross margin for October is:

Multiple Choice

$143,200

$356,900

$230,200

$192,300