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 Allocation Basis Number of employees Total $45,000 23,000 46,000 Cost of goods sold Net sales Item Number of employees Drilling Grinding Total 1,400 2,100 3,500 Net sales Cost of goods sold $344,000 $516,000 $860,000 $ 98,800 $161,200 $260,000 The amount of depreciation that should be allocated to Grinding for the current period is: Multiple Choice $23,000. Multiple Choice $23,000. $28,520. $8,740. $14,260. $46,000