For February, sales revenue is $300,000, sales commissions are 5% of sales, the sales manager's salary is $40,000, advertising expenses are $13,000, shipping expenses total 1% of sales, and miscellaneous selling expenses are $1,100 plus 1/2 of 1% of sales. Total selling expenses for the month of February are: a. $71,000. b. $58,600. c. $55,000. d. $73,600.