For February, sales revenue is $584,000, sales commissions are 4% of sales, the sales manager's salary is $91,800, advertising expenses are $83,800, shipping expenses total 4% of sale, and miscellaneous selling expenses are $2,500 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a. $224,820

b. $227,740

c. $178,100

d. $201,460