Answer:
Option  A
Total selling expenses for the month of February=$245,600
Explanation:
<em>The selling expenses include all the expenditure incurred in respect of activities revolving around the marketing and distribution of goods to the final consumer.</em>
<em>These expenditures may be fixed or variable in nature</em>
DATA
Sales revenue -  $900,000;
Sales commission - 5%×  900,000 =  45000
Sales manager salaries  -  96,000
Advertising expenses - 80,000
Shipping expenses - 2% × 900,000 = 18000
Miscellaneous selling expenses = 2100 + (1/2× 1%× 900,000) =6600
Total selling expenses for the month of February
 = 45000 +  96,000 + 80,000+ 18000
+ 6600  = $245,600
Total selling expenses for the month of February=$245,600