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 Total Allocation Basis Salaries $ 35,000 Number of employees Depreciation 22,500 Cost of goods sold Advertising 47,500 Percentage of total sales Department Number of employees Sales Cost of goods sold Drilling 1,400 $333,125 $82,500 Grinding 2.100 486,875 137,500 Total 3,500 $820,000 $220,000 The amount of the total office expenses that should be allocated to Grinding for the current period is (Do not round your intermediate calculations.) $105,000 $51,016 $600,000 $41.766 $63,266