Mark Corporation as we operating departments, Druing and Grinding and an office. The three categories of office expenses are allocated to the ho dements using different location bases. The following information is available for the current period orcio Expo Total Allocation Bas Salarte $46,000 Number of employees Depreciation 27,000 Cost of goods sold Advertising 61,000 Net walo Number of employees Net wale cost of goods sold Drilling Grinding Total 1.200 1,800 3,000 $360,000 $540,000 $900,000 $114,000 $186,000 $300,000 whe amount of the advertising cost that should be allocated to Grinding for the current period is Mun Choice $36,600 $24.400 Me Choice 6.600 5.24.400 $360,000 S81000 O $68,000