55 Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two departments using different allocation bases. The following information is available for the current period: Office Expenses Salaries Depreciation Advertising Total Allocation Basis $44,000 Number of employees 25,000 Cost of goods sold 48,000 Net sales Item Drilling Grinding Total Number of employees 1,600 2,400 4,000 Net sales Cost of goods sold $348,000 $522,000 $870,000 $106,400 $173,600 $280,000 The amount of depreciation that should be allocated to Drilling for the current period is