Van Gogh Inc Commissions Are $3 Per Unit Sold

Van Gogh Inc.is constructing its marketing budget.
$\begin{array}{lcccc}&\text { 1st quarter } & \text { 2nd quarter } & \text { 3rd quarter } & \text { 4th quarter }\\\text { Sales } & 30,000 & 40,000 & 50,000 & 60,000 \\\text { Production } & 35,000 & 45,000 & 55,000 & 65,000\end{array}$
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.$345,000
b.$360,000
c.$735,000
d.$795,000