For February, sales revenue is $581,000, sales commissions are 7% of sales, the sales manager's salary is $91,500, advertising expenses are $81,000, shipping expenses total 3% of sale, and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$174,600

b.$232,700

c.$235,605

d.$215,270