For february, sales revenue is $700,000; sales commissions are 5% of sales; the sales manager's salary is $96,000; advertising expenses are $90,000; shipping expenses total 2% of sales; and miscellaneous selling expenses are $2,500 plus 1/2 of 1% of sales. total selling expenses for the month of february are select one:

a. $161,000

b. $237,500

c. $235,000

d. $241,000