For February, sales revenue is $631,000, sales commissions are 5% of sales, the sales manager's salary is $89,800, advertising expenses are $91,200, shipping expenses total 2% of sale, and miscellaneous selling expenses are $2,800 plus 1/2 of 1% of sales. Total selling expenses for the month of February are Oa. $227,970 Ob. $215,350 Oc. $183,800 Od. $231,125