For February, sales revenue is $609,000, sales commissions are 7% of sales, the sales manager's salary is $93,500, advertising expenses are $86,700, shipping expenses total 1% of sale, and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$182,300

b.$224,930

c.$231,020

d.$234,065