For February, sales revenue is $571,000; sales commissions are 7% of sales, the sales manager's salary is $81,600; advertising expenses are $90,700; shipping expenses total 4% of sales; and miscellaneous selling expenses are $2,900 plus 1/2 of 1% of sales. Total selling expenses for the month of February are $175,200 O$238,010 $215,170 $240,865