The Following Information Has Been Provided by the Evans Retail

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.