For March, sales revenue is $400,000; sales commissions are 5% of sales; the sales manager's salary is $45,000; advertising expenses are $15,000; shipping expenses total 1% of sales; and miscellaneous selling expenses are $1,200 plus 1/2 of 1% of sales. Total selling expenses for the month of March are _____.

a. $73,600

b. $55,000

c. $87,200

d. $71,000