For February, sales revenue is $609,000, sales commissions are 7% of sales, the sales manager's salary is $82,800, advertising expenses are $81,500, shipping expenses total 1% of sales, and miscellaneous selling expenses are $2,100 plus of 1% of sales. Total selling expenses for the month of February are

a.$215,120

b.$209,030

c.$166,400

d.$218,165