For February, sales revenue is $$613,000,$ sales commissions are $4\%$ of sales, the sales manager's salary is $$83,600,$ advertising expenses are $$92,900,$ shipping expenses total $4\%$ of sale, and miscellaneous selling expenses are $$2,000$ plus $1/2$ of $1\%$ of sales. Total selling expenses for the month of February are

a$.$ $$230,605$

b$.$ $$227,540$

c$.$ $$178,500$

d$.$ $$203,020$