Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are wlocated to the two departments using different allocation bases. The following information is available for the current period. Office Expenses Salaries Depreciation Advertising Total $31.000 21,000 41,000 Allocation Basis Number of employees Cost of goods sold Net sales Itea Number of employees Net Sales Cost of goods sold Drilling BONO $330,000 $ 79,500 Grinding 1.200 $495,000 $130,200 Total 2.00 $825,000 $210,000