For February, sales revenue is $596,000, sales commissions are 4% of sales, the sales manager's salary is $88,600, advertising expenses are $89,100, shipping expenses total 4% of sale, and miscellaneous selling expenses are $3,000 plus 1/2 of 1% of sales. Total selling expenses for the month of February are Oa. $228,380 Ob. $204,540 Oc. $180,700 Od. $231,360