For February, sales revenue is $622,000, sales commissions are 6% of sales, the sales manager's salary is $80,000, advertising expenses are $89,600, shipping expenses total 2% of sale, and miscellaneous selling expenses are $2,400 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a. $172,000

b. $221,760

c. $224,870

d. $209,320