For February, sales revenue is $639,000, sales commissions are 6% of sales, the sales manager's salary is $92,600, advertising expenses are $80,200, shipping expenses total 1% of sale, and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$174,900

b.$222,825

c.$213,240

d.$219,630