For February, sales revenue is $555,000; sales commissions are 4% of sales; the sales manager's salary is $80,600; advertising expenses are $91,200; shipping expenses total 1% of sales; and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month of February are Oa. $201,650 Ob. $196,100 Oc. $173,900 Od. $204,425