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 Expenses TotalAllocation BasisSalaries $44,000Number of employees

Depreciation21,000Cost of goods sold

Advertising44,000Net sales

Item DrillingGrindingTotalNumber of employees9002,1003,000

Net sales $350,000$525,000$875,000

Cost of goods sold $91,200$148,800$240,000

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