Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two operating departments using different allocation bases. The following information is available for the current period:

Office Expenses Total Allocation Basis

Salaries $ $44,000$ Number of employees

Depreciation $25,000$ Cost of goods sold

Advertising $48,000$ Percentage of total sales

Department Number of employees Sales Cost of goods sold

Drilling $1,600$ $ $348,000$ $ $106,400$

Grinding $2,400522,000173,600$

Total $4,000$ $ $870,000$ $ $280,000$