Assumptions: 

• $100,000,000 in Sales
• Gross Margin = 45%
• Direct Sales cost = $10,000,000
• Marketing Expenses = 2% of Sales or $2,000,000
• Advertising Expenses = 1% of Sales 0r $1,000,000
• Other Sales & Marketing Fixed Costs = $2,000,000 

A) What is the total Sales and Marketing Expense? 

B) What is the Net Marketing Contribution? 

C) What is the Marketing Return On Sales (ROI)? 

D) What is the Marketing Return On Investment (ROI)?