For February, sales revenue is $641,000; sales commissions are 6% of sales; the sales manager's salary is $90,200; advertising expenses are $83,300; shipping expenses total 4% of sales; and miscellaneous selling expenses are $3,000 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$243,805

b.$240,600

c.$176,500

d.$214,960