22.

For February, sales revenue is $593,000, sales commissions are 5% of sales, the sales manager's salary is $93,900, advertising expenses are $82,100, shipping expenses total 4% of sales, and miscellaneous selling expenses are $2,200 plus of 1% of sales. Total selling expenses for the month of February are

a.$231,570

b.$207,850

c.$178,200

d.$234,535