For February, sales revenue is $637,000, sales commissions are 6% of sales, the sales manager's salary is $90,000, advertising expenses are $81,300, shipping expenses total 1% of sales, and miscellaneous selling expenses are $2,300 plus of 1% of sales. Total selling expenses for the month of February are

a.$173,600

b.$221,375

c.$211,820

d.$218,190