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

Salaries$35,000

Depreciation 22,500

Advertising 47,500

Allocation Basis

Number of employees

Depreciation 20,000

Cost of goods sold

Net sales

Item Drilling Grinding Total

Number of employees 1,400 2,100 3,500

Net sales $333,125 $486,875 $820,000

Cost of goods sold $82,500 $137,500 $220,000

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

A. $41,766

B. $105000

C. $63,266

D. $600,000

E. $51,016