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Calip Corporation, a merchandising company, reported the following results for October: Sales $413,000 Cost of goods sold (all variable) $169,100 Total variable selling expense $20,700 Total fixed selling expense $17,900 Total variable administrative expense $13,100 Total fixed administrative expense $30,400 The contribution margin for October is: $210,100 $364,700 $161,800 $243,900

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