For February, sales revenue is $555,000, sales commissions are 7% of sales, the sales manager's salary is $92,700, advertising expenses are $84,200, shipping expenses total 4% of sales, and miscellaneous selling expenses are $2,100 plus of 1% of sales. Total selling expenses for the month of February are

a. $217,850

b. $242,825

c. $179,000

d. $240,050