For February, sales revenue is $623,000, sales commissions are 7% of sales, the sales manager's salary is $89,300, advertising expenses are $85,300, shipping expenses total 2% of sale, and miscellaneous selling expenses are $3,000 plus 1/2 of 1% of sales. Total selling expenses for the month of February are Oa. $221,210 Ob. $233,670 Oc. $236,785 Od. $177,600