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 Depreciation Advertising Total $ 38,000 24,000 52,000 Allocation Basis Number of employees Cost of goods sold Percentage of total sales Department Number of employees Drilling 1,640 Sales $338,000 Cost of goods sold $87,000 Grinding 2,460 494,000 145,000 Total 4,100 $832,000 $232,000 The amount of the total office expenses that should be allocated to Grinding for the current period is (Do not round your intermediate calculations.)