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 Allocation Basis Number of employees Cost of goods sold Percentage of total office Expenses Salaries Depreciation Total 5 46,000 27,000 Advertising 61,000 sales Department Number of employees Drilling 1,200 Grinding 1,800 Total 3,000 Sales $360,000 540,000 $900,000 Cost of goods sold $114,000 186,000 $ 300,000 The amount of salanes that should be allocated to Grinding for the current period is