All of the following items would be included in a selling expense budget except factory overhead
What is a selling expense budget?
The selling expense budget comprises of estimates of costs such as sales salaries, sales commissions, advertising, in other words, the forecast expenses are all related to selling and marketing with no production items included.
As a result, sales commissions, marketing expenses, advertising and delivery expenses are items under the selling expense budget with the exception of factory overhead which is under production budget as it is production related
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