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 Total $ 39,000 Allocation Basis Number of employees Depreciation Advertising 29,000 68,000 Cost of goods sold Department Number of employees Drilling 1,800 Grinding 2,700 $ 368,000 552,000 Total 4,500 $ 920,000 Percentage of total sales Sales Cost of goods sold $ 121,600 198,400 $ 320,000 The amount of salaries that should be allocated to Grinding for the current period Is: Multiple Choice $39,000. $23,400. $14,400. $10,000. $17,980