For February, sales revenue is $624,000; sales commissions are 4% of sales; the sales manager's salary is $87,100; advertising expenses are $86,300; shipping expenses total 1% of sales; and miscellaneous selling expenses are $2,600 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$210,320

b.$207,200

c.$200,960

d.$176,000