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 $34,000 Number of employees Depreciation 22,000 Cost of goods sold Advertising 42,000 Net sales Item Number of employees Net sales Cost of goods sold Drilling Grinding Total 600 1,400 2,000 $328,000 $492,000 $820,000 $ 83,600 $136,400 $ 220,000 The amount of depreciation that should be allocated to Grinding for the current period is: Multiple Choice $8,360 $26,040. $13,640 $22,000. $42.000