The correct answer is letter "D": Legal and accounting fees.
Explanation:
Marketing is one of the main departments of every organization and plays a key role in its success. Marketing is in charge of advertising the product in the market in a way that can be attractive to the potential consumers. Besides, this department -along with Sales- takes care of how those products will be delivered to the clientele.
<em>Legal and Accounting fees</em> are administrative expenses rather than marketing costs.
A salaried accountant that is hired by the business for the day to day activities of the organisation is the privately-owned accountant who is employed by a single company.
Is responsible for the analysis of the financial reports internally and they often are responsible for the payable accounts and for giving invoices to their business clients.