10

For February, sales revenue is $566,000, sales commissions are 4% of sales, the sales manager's salary is $92,700, advertising expenses are $92,600, shipping expenses total 3% of sales, and miscellaneous selling expenses are $2,200 plus of 1% of sales. Total selling expenses for the month of February are

a.$210,140

b.$227,120

c.$229,950

d.$187,500