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 Advertising Allocation Basis Number of employees Cost of goods sold Percentage of total Total $ 42,000 30,000 64,000 sales Department Number of employees Drilling Grinding 1,200 1,800 Sales $ 370,000 555,000 Total 3,000 $ 925,000 Cost of goods sold $ 125,400 204,600 $ 330,000 The amount of salaries that should be allocated to Grinding for the current period is