Bowen Corp One-Half of the Rented Premises Is Occupied by the Sales

Bowen Corp.reports operating expenses in two categories: (1) selling and (2) general and administrative.The adjusted trial balance at December 31, 2007 included the following expense and loss accounts: $\begin{array}{lr}\text { Accounting and legal fees } & 140,000 \\\text { Advertising } & 180,000 \\\text { Freight-out } & 80,000 \\\text { Interest } & 70,000 \\\text { Loss on sale of long-term investment } & 30,000 \\\text { Officers' salaries } & 225,000 \\\text { Rent for office space } & 220,000 \\\text { Sales salaries and commissions } & 170,000\end{array}$

One-half of the rented premises is occupied by the sales department.Bowen's total selling expenses for 2007 are

A) $540,000.
B) $460,000.
C) $430,000.
D) $370,000.