For January, sales revenue is $600,000; sales commissions are 5% of sales; the sales manager's salary is $96,000; advertising expenses are $80,000; shipping expenses total 2% of sales; and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month ofJanuary are:

	$157,100
	$223,100
	$183,750
	$182,100