For February, sales revenue is $617,000, sales commissions are 7% of sales, the sales manager's salary is $86,800, advertising expenses are $85,100, Shipping expenses total 1% of sale, and miscellaneous selling expenses are $2.600 plus 1/2 of 1% of sales. Total selling expenses for the month of February are a. $217,690 b. $226,945 c. $174,500 d. $223,860