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: Total office Expenses Salaries $ 30,000 Allocation Basis Number of employees Cost of goods sold Net sales Depreciation Advertising 20,000 40,000 Item Number of employees Net sales Cost of goods goods sold Drilling Grinding Total 1,000 1,500 2,500 $325,000 $475,000 $800,000 $ 75,000 $125,000 $200,000 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 $600,000