Perry 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 accounts:
Accounting and legal fees $140,000
Advertising $120,000
Freight-out $75,000
Interest $60,000
Loss on sale of long-term investments $30,000
Officers' salaries $180,000
Rent for office space $180,000
Sales salaries and commissions $110,000
One-half of the rented premises is occupied by the sales department.
How much of the expenses listed above should be included in Perry's selling expenses for 2010?