For February, sales revenue is $629,000; sales commissions are 7% of sales; the sales manager's salary is $80,500; advertising expenses are $85,000; shipping expenses total 2% 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.$227,855

b.$168,100

c.$212,130

d.$224,710