0 Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two operating departments using different allocation bases. The following information is available for the current period Allocation Basis Number of employees Percentage of total sales Office Expenses Salaries 4:49 Depreciation Advertising Total $ 39,000 29,000 68,000 Cost of goods sold Department Number of employees Drilling 1,800 Sales $ 368,000 Cost of goods sold Grinding 2,700 Total 4,500 552,000 $920,000 $ 121,600 198,400 $ 320,000 The amount of the advertising cost that should be allocated to Drilling for the current period is