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:

$\backslash$table$[[$Office Expense,,Total,Allocatio,n Basis,$],[$Salaries$,,$$$39,000,$Number of empl,oyees,$],[$Depreciation$,,29,000,$Cost of goods,sold,$],[$Advertising$,,68,000,$Percentage of$,$total sales.,$],[$Department$,$Number,of employees,Sales,Cost of good,Is sold$],[$Drilling$,,1,800,$$$368,000,$$$121,60,],[$Grinding$,,2,700,552,000,198,40,],[$Total$,,4,500,$$$920,000,$$$320,00,]]$

The amount of the advertising cost that should be allocated to Grinding for the current period is: