The Following Information Has Been Provided by the Evans Retail

Multiple Choice

The following information has been provided by the Evans Retail Stores, Inc., for the first quarter of the year:
$\begin{array} { | l | r | } \hline \text { Sales } & \$ 350,000 \\\hline \text { Variable Selling Expenses } & \$ 35,000 \\\hline \text { Fixed Selling Expenses } & \$ 25,000 \\\hline \text { Cost of Goods Sold } & \$ 160,000 \\\hline \text { Fixed Administrative Expenses } & \$ 55,000 \\\hline \text { Variable Administrative Expenses } & \$ 15,000 \\\hline\end{array}$


-What is the gross margin of Evans Retail Stores,Inc.,for the first quarter?

A) $140,000.
B) $190,000.
C) $210,000.
D) $220,000.