Brock Corp. reports operating expenses in two categories:

(1) selling, and (2) general and administrative. The adjusted trial balance at December 31, 2010, included the following expense and loss accounts:

Accounting and legal fees $120,000 Advertising 150,000 Freight-out 80,000 Interest 70,000 Loss on sale of long-term investment 30,000 Officers’ salaries 225,000 Rent for office space 220,000 Sales salaries and commissions 140,000 One-half of the rented premises is occupied by the sales department.

Brock’s total selling expenses for 2010 are

a. $480,000

b. $400,000

c. $370,000

d. $360,000