For February, sales revenue is $553,000, sales commissions are 6% of sales, the sales manager's salary is $87,700, advertising expenses are $90,300, shipping expenses total 3% of sales, and miscellaneous selling expenses are $2,200 plus of 1% of sales. Total selling expenses for the month of February are a. $232,735 b. $213,380 c. $180,200 d. $229,970