Oriole Company reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 2020, included the following expense accounts:

Accounting and legal fees	$414000
Advertising	364000
Freight-out	225800
Interest	170100
Loss on sale of long-term investments	90300
Officers' salaries	538500
Rent for office space	539600
Sales salaries and commissions	404800

One-half of the rented premises is occupied by the sales department. How much of the expenses listed above should be included in Oriole's selling expenses for 2020?

a. $768800.

b. $994600.

c. $1038600.

d. $1264400.