1. For February, sales revenue is $640,000, sales commissions are 7% of sales, the sales manager's salary is $89,600, advertising expenses are $80,600, shipping expenses total 1% of sales, and miscellaneous selling expenses are $2,200 plus of 1% of sales. Total selling expenses for the month of February are

   a.$223,600

   b.$226,800

   c.$172,400

   d.$217,200