Marks 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 Salaries Depreciation Advertising Total $44,000 21,000 44,000 Allocation Basis Number of employees Coat of goods sold Net sales Item Number of employees Net sales Cost of goods sold Drilling Grinding Total 900 2,100 3,000 $350,000 $525,000 $875,000 $ 91,200 $148,800 $ 240,000 The amount of depreciation that should be allocated to Grinding for the current period is: Multiple Choice $27,280 $7.980. $44,000 $21,000 $13,020