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 Allocation Basis Salaries Depreciation Advertising Total $ 43,000 32,000. 70,000 Number of employees Cost of goods sold Department Number of employees. Drilling 1,400 Grinding 2,100 Sales $ 380,000 570,000 Total 3,500 $ 950,000 Percentage of total sales Cost of goods sold. $ 133,000 217,000 $ 350,000 The amount of depreciation that should be allocated to Drilling for the current period is: Multiple Choice $32,000. $43.400. $12,160. $19,840. $70,000