Q: I am looking for any articles or recommendations for building a marketing budget.

A: I have attached a copy of "The Essentials", which should have the information you need.  In the simplest analysis, LERN's benchmark for the amount you should spend on marketing for your programs is 10% to 15% of the income generated by your programs, The three important benchmarks are;

1. Revenue (This is 100%)

2. Promotion Costs (this should range between 10% and 15% of revenue)

3. Production Costs (This should range between 35% and 40% of revenue)

4. Operating margin. After promotion and production costs, you should have an operating margin of 40% to 50% if your program is to be financially healthy.