For October, 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% of sales.Total selling expenses for the month of October are:

(a) $224,000

(b) $206,000

(c) $226,100

(d) $212,000