For February, sales revenue is $621,000; sales commissions are 5% of sales; the sales manager's salary is $80,800; advertising expenses are $82,000; shipping expenses total 4% of sales; and miscellaneous selling expenses are $2,700 plus 1/2 of 1% of sales. Total selling expenses for the month of February are Oa. $224,495 Ob. $196,550 Oc. $165,500 Od. $221,390