Volker Corporation, a merchandising company, reported the following results for October Sales Cost of goods sold (all variable) $ 427,000 $ 173,400 Total variable selling expense $ 21,200 Total fixed selling expense $ 18,900 Total variable administrative expense $ 9,600 Total fixed administrative expense $ 36,300 The contribution margin for October is: Multiple Choice $253,600 $167,600 $222,800 $204,200