Melissa's retirement plan is described in her employee handbook as follows: noncontributory cliff vesting (100%) after 3 years of full-time employment monthly retirement benefit based on average salary over the last 3 years of employment and the total number of years worked for the company.

Bcorporation, a merchandising company, reported the following results for october: sales $ 490,000 cost of goods sold (all variable) $ 169,700 total variable selling expense $ 24,200 total fixed selling expense $ 21,700 total variable administrative expense $ 13,200 total fixed administrative expense $ 33,600 the contribution margin for october is: