Marks Corporation has two operating departments Dailing and Grinding and an office. The three categories of orice expenses are allocated to the two departments using different location bases. The following information is available for the current period orice expenses Salaries Depreciation Advertising Total $30,000 20,000 40,000 Allocation Basis Number of employees coot of goods sold Net sales Itom Number of employees Not Sales Cost of goods sold Drilling 1,000 $225,000 $75,000 Total 1,500 2.500 5475,000 $800,000 $125,000 $200,000 The amount of salaries that should be allocated to Grinding for the current prende Murce CM 520000 LE