Methods for establishing an advertising budget are reviewed. They include methods based on percentage of sales or profits, unit of sales, and objective and task. Also discussed are ways to allocate a promotional budget. The most common breakdowns are: departmental budgets, total budget, calendar periods, media, and sales area. (JMD)

This curriculum guide in marketing and distribution has been designed for children in grades K-6. It is presented much like a cookbook from which recipes (activities) may be extracted and experimented with depending on the tastes (needs) of the children. It is suggested that objectives be reinforced through teacher-developed activities or through…