For February, sales revenue is $603,000; sales commissions are 5% of sales; the sales manager's salary is $86,200; advertising expenses are $83,500; shipping expenses total 1% 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. $172,500

b. $208,680

c. $202,650

d. $211,695