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: Allocation Basis Number of employees Office Expenses Salaries Total $ 43,000 Depreciation Advertising 32,000 70,000 Cost of goods sold Percentage of total sales Department Number of employees Drilling 1,400 Grinding Total 2,100 3,500 $ 133,000 217,000 $ 350,000 The amount of depreciation that should be allocated to Grinding for the current period is: Sales $ 380,000 570,000 Cost of goods sold $ 950,000 Multiple Choice $43,400. $12,160. $19,840. $32,000. $70,000