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 $34,000 22,880 42,000 Allocation Basis Number of employees Cost of goods sold Net Sales 16 Item Number of employees Net Sales Cost of goods sold Drilling Grinding Total 600 1,400 2,000 $328,000 $492,000 $820,000 $ 83,600 $136,400 $220,000 The amount of depreciation that should be ted to Grinding for the current periodis: Multiple Choice $8.360 Multiple Choice $8,360 $22,000 $13,640 $26,040 $42.000