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 $ 34,000 22,000 42,000 Allocation Basis Number of employees Cost of goods sold Percentage of total sales Department Number of employeen Drilling 600 Sales $ 328,000 Cost of goods sold Grinding 1,400 Total 2,000 492,000 $820,000 $ 83,600 136,400 $220,000 The amount of salaries that should be allocated to Drilling for the current period is: Multiple Choice $34,000. O $23,800 $19,600.