For January, sales revenue is $600,000; sales commissions are 5% of sales; the sales manager's salary is

Question:

For January, sales revenue is $600,000; sales commissions are 5% of sales; the sales manager's salary is $96,000; advertising expenses are $80,000; shipping expenses total 2% of sales; and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month of January are:

a. $157,100

b. $223,100

c. $183,750

d. $182,100