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 Perry's selling expenses for 201X?