Blue Corp. reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 201X included the following expense accounts.
Accounting and legal fees = $150,000
Advertising = $125,000
Freight-out = $65,000
Interest = $80,000
Loss on sale of long-term investments = $35,000
Officers' salaries = $200,000
Rent for office space = $160,000
Sales salaries and commissions = $110,000
One-half of the rented premises are occupied by the sales department. How much of the expenses listed above should be included in Blue Corp.'s selling expenses for 201X?