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 Allocation Basis Salaries Total $ 32,000 Depreciation 21,000 Number of employees Cost of goods sold Advertising 43,000 Percentage of total sales Department Number of employees Sales Cost of goods sold Drilling 1,160 $328,250 $78,000 Grinding 1,740 479,750 130,000 Total 2,900 $808,000 $208,000 The amount of the total office expenses that should be allocated to Grinding for the current period is (Do not round your intermediate calculations.)