For February, sales revenue is $$553,000,$ sales commissions are $4\%$ of sales, the sales manager's salary is $$87,400,$ advertising expenses are shipping expenses total $2\%$ of sale, and miscellaneous selling expenses are $$2,200$ plus $\frac{1}{2}$ of $1\%$ of sales. Total selling expenses for the month of February are

a$.$ $$218,645$

b$.$ $$215,880$

c$.$ $$182,700$

d$.$ $$204,820$