Answer:
Total selling expense   227,600
Explanation:
sales commisions  900,000 x 5% =  45,000
sales manager salary              96,000
advertizing expenses              80,000
miscellaneous expense             6,600
          Total selling expense   227,600
fixed miscellaneous selling expense      2,100
variable misc selling expense 0.5 of sales 4,500
                         total       6,600
freight-out --> are considered part of cost of goods sold their cost is included in the effort to prepare and sale the product
