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 current period: office Expenses Salaries Depreciation: Advertising Item Number of employees. Net sales Total $48,000 24,000 Allocation Basin Number of employees, Cost of goods sold, 47,000 Net sales Drilling 1,200 $ 346,000 $ 519,000 Grinding Total 1,000 3,000 $865,000 $167,400 $270,000 Cost of goods sold. $ 102,600 The amount of salaries that should be allocated to Grinding for the current period is Multiple Choice $48,000. $28,800