For February, sales revenue is $648,000; sales commissions are 4% of sales; the sales manager's salary is $92,200; advertising expenses are $92,400; shipping expenses total 1% of sales; and miscellaneous selling expenses are $2,400 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

a.$187,000

b.$219,400

c.$212,920

d.$222,640