For February, sales revenue is $605,000; sales commissions are 5% of sales; the sales manager's salary is $92,900; advertising expenses are $82,900; shipping expenses total 3% of sales; and miscellaneous selling expenses are $3,000 plus 1/2 of 1% of sales. Total selling expenses for the month of February are a. $230,225 b. $227,200 c. $209,050 d. $178,800