ABC Company has two operating departments (Dept A and Dept B) and one support department (Office) Financial data for Dept A and Dept B are given below: Item Number of employees Net sales Cost of goods sold Dept A Dept B Total 1,200 1,809 3,000 $360,000 $540,000 $900, eee $114,000 $185,000 $300,000 Office expenses and allocation bases for Dept A and Dept B are given hete Office Expenses Total Allocation Basis Salaries $46,000 Number of employees Depreciation 27,000 Cost of goods sold Advertising 61,000 Net sales What amount of office salaries expense should be allocated to Dept B