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 Total Allocation Basis Salaries $ 56,000 Number of employees Depreciation 35,000 Cost of goods sold Advertising 69,000 Net sales

Item Drilling Grinding Total Number of employees 1,600 2,400 4,000 Net sales $ 392,000 $ 588,000 $ 980,000 Cost of goods sold $ 144,400 $ 235,600 $ 380,000

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