(MONEY Magazine) – You missed a great opportunity to teach fiscal responsibility when you did not do a financial makeover on the couple who spent $60,000 on their wedding ((May)). Any two people who would spend 60% of their annual income on a wedding need a great deal of financial guidance. Michael R. Chabrol Burlington, N.J.

As a clergyman I was interested in the comment: ''Grace Cathedral $2,042. Holy Toledo!'' How about a ''Holy Toledo!'' for a $2,500 wedding dress? In many parishes, if the families are faithful, consistent regulars, there are no set fees for christenings, weddings, funerals. But visitors -- strangers? Recently I spent six hours with a couple. I was asked to stand in for a clergyman friend. She was a doctor with a practice; he owned a business. I participated in premarital counseling, planning the service, rehearsal and finally the service. I received a thank-you note only. $0/six hours = $0. Any cathedral, any church (large or small) has tremendous expenses. The Rev. Christopher H. Daly North Tarrytown, N.Y.

My fiancee and I were married in New York City recently, and I thought readers might like to see our budget:

ENGAGEMENT Engagement ring $11,000 New Zealand trip 3,500 Weekend trip 500 Insurance 350 Announcements 300 Dinner 250 Horse and buggy 100

WEDDING Reception (110 people) $22,800 Jewelry (necklace, earrings) 4,000 Flowers 3,300 Music 3,250 Wedding dress 2,500 Travel assistance (relatives) 2,000 Photographers 1,500 Wedding brunch (11 people) 1,250 Invitations 1,000 Tips 1,000 Accessories (bride) 750 Rings 750 Legal (license, wills, etc.) 500 Makeup and hair (both) 500 Parking 500 Suit (bride) 500 Tuxedo 500 Wedding gifts (bride, parents) 500 Accessories (groom) 250 Donation to rabbi and synagogue 250 International calls 250 Limousine 250 Miscellaneous 250 Stag party 250

HONEYMOON Hotels 4,500 Meals (22 days) 3,000 Air fare (to Europe) 2,000 Spending money 2,000 Local travel (trains, hydrofoil, rental cars) 1,500 Travel insurance 500 Miscellaneous (visas, taxes, tips, etc.) 500 TOTAL $78,600

Please withhold my name. I prefer my friends and especially creditors not to know of my extravagance. Name withheld Berkeley Heights, N.J.

Try this: May 15, 1971, the happy bride and groom leave their wedding reception catered by a local historical society on the lakeside lawn at the Colonel Hartshorn House, Wakefield, Mass.

Reception $125.00 Wedding gown (made by bride) 18.55 Wedding announcements, postage 16.55 Flowers 16.50 Wedding cake 10.00 Marriage certificate 4.00 Blood tests (at college clinic) 0.00 Engagement ring (groom's grandmother's) 0.00 Photographer (bride's brother) 0.00 TOTAL $190.60

Betty Ann Clark Boulder