For February, sales revenue is $632,000, sales commissions are 6% of sales, the sales manager's salary is $94,300, advertising expenses are $81,800, shipping expenses total 3% of sale, and miscellaneous selling expenses are $2,600 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$238,740

b.$178,700

c.$216,620

d.$235,580