For February, sales revenue is $640,000, sales commissions are 6% of sales, the sales manager's salary is $80,000, advertising expenses are $93,300, shipping expenses total 3% of sale, and miscellaneous selling expenses are $2,200 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$175,500

b.$233,100

c.$236,300

d.$213,900