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For February, sales revenue is $ 6 4 5 , 0 0 0 , sales commissions are 5 % of sales, the sales manager's salary

For February, sales revenue is $645,000, sales commissions are 5% of sales, the sales manager's salary is $82,600, advertising expenses are $82,600, shipping expenses total 3% of sales, and miscellaneous selling expenses are $2,800 plus (1)/(2) of 1% of sales. Total selling expenses for the month of February are
a. $222,825
b. $200,250
c. $168,000
d. $219,600

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