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 Office Expenses Salaries Depreciation Advertising Total $ 42,000 22,000 45,000 Number of employees Cost of goods sold Percentage of total sales Department Number of employees Drilling Grinding 1,200 1,800 Sales $ 340,000 510,000 Cost of goods sold $ 95,000 155,000 Total 3,000 $ 850,000 $ 250,000 The amount of the advertising cost that should be allocated to Grinding for the current period is: