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 Salaries Depreciation Total $ 43,000 32,000 Advertising 70,000 Department Number of employees Drilling 1,400 Grinding 2,100 Total 3,500 Allocation Basis Number of employees Cost of goods sold Percentage of total sales Sales $380,000 570,000 $ 950,000 Cost of goods sold $133,000 217,000 $ 350,000 The amount of depreciation that should be allocated to Grinding for the current period is Multiple Choice $32,000