27For February, sales revenue is $622,000; sales commissions are 4% of sales; the sales manager's salary is $83,200; advertising expenses are $80,000; shipping expenses total 3% of sales; and miscellaneous selling expenses are $2,800 plus 1/2 of 1% of sales. Total selling expenses for the month of February area.$166,000b.$209,540c.$190,880d.$212,650