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 Expenses Salaries Depreciation Advertising Total $33,000 Allocation Basis 23,000 Number of employees Cost of goods sold 43,000 Net sales Item Number of employees Net sales Cost of goods sold Drilling Grinding 750 Total 1,750 2,500 $332,000 $498,000 $830,000 $ 87,400 $142,600 $230,000 The amount of depreciation that should be allocated to Drilling for the current period is: Multiple Choice $26,660. $14,260. $23,000. $43,000. $8,740.