A、Advertisers. B、Manufacturers. C、Customers. D、Sellers. C男士提出做广告的花销是由厂家来承担的，女士对此又提出了异议。她告诉对方广告费用已被附加到了商品的价格上，因而是消费者在为广告买单，故选C。

M: We’re having a debate on advertising Thursday evening and I have to take part.
W: That’s interesting. I should like to hear what people think about advertising.
M: [19] What’s there to say? We must have advertising, mustn’t we?
W: Why?
M: Well, [19] we wouldn’t know what there was to buy if we didn’t have advertisements.
W: Yes, that’s true up to a point. Advertisements provide information that we need. If someone has produced a new article, naturally, the seller wants to tell us about it.
M: Yes. And the advertisements tell us which product is the best.
W: Do they? I don’t think so. Every manufacturer says that his product is the best or at least tries to give the impression. [20] Only one can be the best, so the others are misleading, aren’t they?
M: Well, in a way, I suppose. But we don’t have to believe them, do we?
W: Are you saying that advertisements aren’t effective? I don’t think that intelligent businessmen will spend millions of dollars on advertising if nobody believes the advertisements, do you?
M: Perhaps not. But after all, it’s their money that they are spending.
W: Is it? I think not. The cost of advertising is added to the price of the article. [21] You and I and all the other people who buy the article pay for the advertising.
M: Well, I suppose we get something for our money… some information.
W: Yes, [20] but don’t forget it’s often misleading information, and sometimes harmful.
M: Harmful?
W: What about advertisements designed to persuade young people to smoke cigarettes? Wouldn’t you say they are harmful?
M: You’ve given me a lot to think about. I’m quite looking forward to the debate now.