For February, sales revenue is $597,000, sales commissions are 6% of sales, the sales manager's salary is $81,100, advertising expenses are $92,500, shipping expenses total 4% of sale, and miscellaneous selling expenses are $2,400 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$235,700

b.$238,685

c.$176,000

d.$211,820