Prepare a marketing expense budget for the fourth quarter:

Sales volume for the third quarter was 3,600 units and is estimated to increase by 10% for the fourth quarter. Variable marketing expense is expected to be $0.20 per unit and paid in cash during the month of sale. Fixed marketing expenses per month are expected to incur as follows: total salaries $9,000, depreciation $4,000, and insurance $1,800.

a. What is the total budgeted marketing expense for the fourth quarter?

b. What is the estimated cash payment for marketing expenses for the fourth quarter?