How do you do this?

Marks Corporation has two operating departments, Drilling and Grinding, and an ofce. The three categories of ofce expenses are allocated to the two operating departments using different allocation bases. The following infoimation is available for the current period: Office Expenses Total Allocation Base Salaries 5 30,000 Number of employees Depreciation 20,000 Cost of goods sold Advertising 40,000 Percentage of total sales Department Number of employees Sales Cost of goods sold Drilling 1,000 5 325,000 5 75,000 Grinding 1,500 475,000 125,000 Total 2,500 5 800,000 $ 200,000 The amount of the advertising cost that should be allocated to Grinding for the current period is