For February, sales revenue is $649,000, sales commissions are 5% of sales, the sales manager's salary is $88,200, advertising expenses are $80,000, shipping expenses total 1% of sales, and miscellaneous selling expenses are $2,700 plus V2 of 1% of sales. Total selling expenses for the month of February are a. $203,350 b. $213,085 c. $209,840 d. $170,900