For February, sales revenue is $624,000; sales commissions are 7% of sales; the sales manager's salary is $88,700; advertising expenses are $91,000; shipping expenses total 2% of sales; and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month of February are $225,480 $241,080 $181,800 $237,960