For February, sales revenue is $624,000, sales commissions are 5% of sales, the sales manager's salary is $80,800, advertising expenses are $84,000, shipping expenses total 1% of sale, and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month of February are Oa. $207,460 Ob. $166,900 Oc. $198,100 Od. $204,340