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.$58,600.

b.$71,000.

c.$73,600.

d.$55,000.