For February, sales revenue is $559,000; sales commissions are 4% of sales; the sales manager's salary is $93,400; advertising expenses are $84,200; shipping expenses total 1% of sales; and miscellaneous selling expenses are $2,400 plus 1/2 of 1% of sales. Total selling expenses for the month of February are $207,950 $202,360 $180,000 $210,745