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 curfent period office Expenses Salaries Depreciation Total $46,000 Allocation Basis Number of employees Advertising Item Number of employees Net sales Cost of goods sold 27,000 Cost of goods sold 61,000 Net sales Total 1,200 1,800 3,000 Drilling Grinding $360,000 $540,000 $900,000 $114,000 $186,000 $300,000 The amount of the advertising cost that should be allocated to Grinding for the current period is