For February, sales revenue is $555,000, sales commissions are 7% of sales, the sales manager's salary is $88,500, advertising expenses are $91,400, shipping expenses total 3% of sales, and miscellaneous selling expenses are $2,900 plus 12 of 1% of sales. Total selling expenses for the month of February are Oa. $182,800 Ob. $221,650 Oc. $238,300 Od. $241,075