For February, sales revenue is $641,000, sales commissions are 5% of sales, the sales manager's salary is $84,300, advertising expenses are $86,600, shipping expenses total 2% of sales, and miscellaneous selling expenses are $2,000 plus of 1% of sales. Total selling expenses for the month of February are

a.$204,950

b.$217,770

c.$172,900

d.$220,975