Use the following information for Fair Winds Corporation, a merchandising company, reported the following results for October: S 5,130,800 $ 2,891,500 $870,000 S 144,700 Sales Cost of goods sold (all variable) Total variable selling expense Total fixed selling expense 238,700 282,900 Total variable administrative expense Total fixed administrative expense S 22. The gross margin for October is: A) $1,130,600 B) $1,901,900 C) $2,239,300 D) $3,668,800 23. The contribution margin for October is: A) $1,130,600 B) $1,901,900 C) $2,239,300 D) $3,668,800 24. Net operating income for October is: A) $703,000 B) $800,000 C) $750,000 D) $699,000 25. Manufacturing overhead includes A) all direct material, direct labor and administrative costs. B) all manufacturing costs except direct labor. C) all manufacturing costs except direct labor and direct materials. D) all selling and administrative costs