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 $47,000 33,000 67,000 Allocation Basis Number of employees Cost of goods sold Net sales 2 points Drilling Grinding Total Item Number of employees Net sales Cost of goods sold 2,000 3, 000 5,000 $372,000 $558, 000 $930,000 $136,800 $223,200 $360,000 The amount of depreciation that should be allocated to Grinding for the current period is