For February, sales revenue is $562,000, sales commissions are 4% of sales, the sales manager's salary is $85,800, advertising expenses are $81,200, shipping expenses total 4% of sale, and miscellaneous selling expenses are $2,200 plus 1/2 of 1% of sales. Total selling expenses for the month of February are
a.$216,970
b.$191,680
c.$169,200
d.$214,160