For February, sales revenue is $642,000; sales commissions are 5% of sales, the sales manager's salary ts $85,300, advertising expenses are $91,200, shipping expenses total 3% of sales; and miscellaneous selling expenses are $2,700 plus l/2 of 1% of sales. Total selling expenses for the month of February are a. $211,300 b. $179,200 c. $233,770 d. $230,560