For February, sales revenue is $625,000; sales commissions are 6% of sales; the sales manager's salary is $85,800; advertising expenses are $91,900; shipping expenses total 3% of sales; and miscellaneous selling expenses are $3,000 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$240,075

b.$218,200

c.$180,700

d.$236,950