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 00 Depreciation Advertising Total $ 52,000 37,000 75,000 Allocation Basis Number of employees Cost of goods sold Percentage of total sales Department Number of employees Sales Cost of goods sold ok Drilling 1,600 Grinding 2,400 $ 400,000 600,000 Total 4,000 $ 1,000,000 $ 152,000 248,000 $ 400,000 The amount of the total office expenses that should be allocated to Drilling for the current period is: