Marks Corporation has two operating departments, Drilling and Grinding, and or office. The three categories of office expenses are allocated to the two operating departments using diferent a location bases. The following Information is available for the current period: office Exper: 25 Salaries Derecision Total $ 30,860) Allocation Base Number of erployees Cont of gands wald Percentage of total sales 28,800 Advertising 43,60 Department Aunkar of exployees Drilling 1,000 Grinding Total 1,5 2,500 SULUG Cost of goods sele $325,009 475,000 $75,000 25,000 $200,00 The amount of the acvertising cost that should be allocated to Drilling for the current period is Mutiple Cl 5'6 250 OOO $48,03 $25,750 $56.000 $31.290.