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 ExpensesTotal Salaries Depreciation Advertising $20,000 20,000 40,000 Allocation Basis Number of employees Cost of goods sold Net sales Item Number of employees Net sales Cost of goods sold Drilling Grinding Total 1,888 1,588 2,58e $325, $475,80 $80,ee0 $200,00 75,e08 125, The amount of the total office expenses that should be allocated to Grinding for the current period is: Multiple Choice 35,750 $45,000 $54,250 $90,000