For February, sales revenue is $553,000, sales commissions are 5% of sales, the sales manager's salary is $81,500, advertising expenses are $80,400, shipping expenses total 3% of sale, and miscellaneous selling expenses are $2,000 plus 1/2 of 1% of sales. Total selling expenses for the month of February are a. 5210,905 b. 5163,900 c. 5191.550 d. $208140