For February, sales revenue is $647,000, sales commissions are 4% of sales, the sales manager's salary is $87,600, advertising expenses are $93,400, 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. $218,785

b. $215,550

c. $209,080

d. $183,200