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 ExpensesTotalAllocation BasisSalaries$30,000Number of employeesDepreciation20,000Cost of goods soldAdvertising40,000Net sales

ItemDrillingGrindingTotalNumber of employees1,0001,5002,500Net sales$325,000$475,000$800,000Cost of goods sold$75,000$125,000$200,000

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