Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two lepartments using different allocation bases. The following information is available for the current period: Allocation Basis Office Expenses Salaries Depreciation Advertising Item Number of employees Net sales Cost of goods sold Total $33,000 Number of employees 23,000 Cost of goods sold 43,000 Net sales Drilling Grinding Total 750 1,750 2,500 $332,000 $498,000 $830,000 $ 87,400 $142,600 $230,000 The amount of depreciation that should be allocated to Grinding for the current period is: Multiple Choice $23,000. $26,660. $8,740. $14,260. $43.000.