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 ExpensesTotal Allocation Basis Salaries$$42,000$ Number of employees Depreciation $22,000$ Cost of goods sold Advertising $45,000$ Net sales ItemDrilling Grinding Total Number of employees $1,2001,8003,000$ Net sales$$340,000$ $$510,000$ $$850,000$ Cost of goods sold$$95,000$ $$155,000$ $$250,000$ The amount of salaries that should be allocated to Drilling for the current period is: