A company is formulating its marketing expense budget for the last quarter of the year. Sales in units for the third quarter amounted to 2,000; sales volume for the fourth quarter is expected to increase by 10%. Variable marketing expense per unit sold amounts to approximately $0.05, paid in cash in the month of sale. Fixed marketing expense per month amounts to $5,000 of salaries, $2,000 of depreciation (delivery trucks), and $1,000 of insurance (paid monthly). Required: a. What is the total budgeted marketing expense for the fourth quarter of the year? b. What is the estimated cash payment for marketing expense for the fourth quarter?