arks 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	Total				Allocation Basis
Salaries	$	45,000			Number of employees
Depreciation		23,000			Cost of goods sold
Advertising		46,000			Net sales

Item	Drilling			Grinding			Total
Number of employees		1,400			2,100			3,500
Net sales	$	344,000		$	516,000		$	860,000
Cost of goods sold	$	98,800		$	161,200		$	260,000

The amount of the advertising cost that should be allocated to Drilling for the current period is: