Dali, Inc Is Constructing Its Marketing Budget

Dali, Inc. is constructing its marketing budget. Commissions are $3 per unit sold. Salesperson salaries are $100,000 per quarter. Depreciation is $25,000 per quarter. Travel is $10,000 per quarter. Advertising is $50,000 in the first quarter; $40,000 in the second quarter; $60,000 in the third quarter; and $55,000 in the fourth quarter. What is the budgeted marketing expense for the third quarter?

A) $795,000
B) $735,000
C) $360,000
D) $345,000