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 ExpensesTotal Allocation Basis Salaries Depreciation Advertising $44,000 25,000 48,000 Number of employees Cost of goods sold Net sales Drilling Grinding Total Item Number of employees Net sales Cost of goods sold 1,600 2,4004,000 $348,00 $522,000 $870,000 $106,400 $173,600 $280,000 The amount of the advertising cost that should be allocated to Grinding for the current period is: Multiple Choice $19,200 62,400 $28,800