Budgeted sales salaries are $129,200, advertising $60,800, travel for selling $6,300 and telephone for selling $4,100. What are total budgeted selling expenses?

1. Selling expenses are listed one line at a time and then totalled. 2. The four lines are $129,200, $60,800, $6,300 and $4,100. 3. Their sum is $200,400 of total budgeted selling expenses. 4. Administrative expenses are budgeted separately and total $27,700. 5. $228,100 is the combined selling and administrative total, so it goes one step too far. 6. $190,000 counts only salaries and advertising and drops the two smaller lines. _Source: Jonick, Principles of Managerial Accounting (UNG Press, CC BY-SA 4.0), section 7.8 Selling and Administrative Cost Budget_