Answers$21.700$21.000.$33,600.$56.000$15.600.

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: Office Expenses Total Allocation Basis Salaries $ 56, 000 Number of employees Depreciation 35, 000 Cost of goods sold Advertising 69, 000 Percentage of total sales Department Number of employees Sales Cost of goods sold Drilling 1, 600 $ 392, 000 $ 144, 400 Grinding 2, 400 588 , 000 235, 600 Total 4, 000 $ 980 , 000 $ 380, 000 The amount of salaries that should be allocated to Grinding for the current period is