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: Office Expenses Total Allocation Basis Salaries $ 31, 000 Number of employees Depreciation 21, 000 Cost of goods sold Advertising 41 , 000 Percentage of total sales Department Number of employees Sales Cost of goods sold Drilling 800 $ 330, 000 $ 79 , 800 Grinding 1, 200 495 , 000 130 , 200 Total 2, 000 $ 825, 000 $ 210, 000 The amount of depreciation that should be allocated to Grinding for the current period is: Multiple Choice $21,000