1 TB MC Qu. 09-95 (Algo) Marks Corporation has two operating... 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: Salaries Allocation Basis Number of employees Percentage of total sales 1 points Office Expenses Depreciation Advertising Total $ 56,000 35,000 69,000 Cost of goods sold eBook Department Number of employees Drilling 1,600 Ask Grinding 2,400 Sales $ 392,000 588,000 Cost of goods sold Total 4,000 $ 980,000 $ 144,400 235,600 $ 380,000 References The amount of depreciation that should be allocated to Drilling for the current period is: