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 Total $ 47,000 Depreciation 33,000 Number of employees Cost of goods sold Advertising 67,000 Percentage of total sales Department Number of employees Drilling 2,000 Grinding 3,000 Sales $ 372,000 558,000 Cost of goods sold $136,800 223,200 Total 5,000 $ 930,000 $ 360,000 The amount of depreciation that should be allocated to Drilling for the current period is: