9 TB MC Qu. 09-92 (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: Allocation Basis Number of employees Percentage of total sales 1 points Office Expenses Salaries Depreciation Advertising Total $ 31,000 21,000 41,000 Cost of goods sold eBook Department Number of employees Ask Drilling Grinding 800 1,200 Sales $ 330,000 495,000 Cost of goods sold $ 79,800 130,200 Total 2,000 $ 825,000 $ 210,000 References The amount of the advertising cost that should be allocated to Grinding for the current period is: