1. For February, sales revenue is $573,000, sales commissions are 5% of sales, the sales manager's salary is $84,600, advertising expenses are $89,200, shipping expenses total 1% of sales, and miscellaneous selling expenses are $2,600 plus of 1% of sales. Total selling expenses for the month of February are

   a.$176,400

   b.$205,050

   c.$210,780

   d.$213,645