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	$ 50,000	Number of employees
Depreciation	34,000	Cost of goods sold
Advertising	68,000	Percentage of total sales

Department	Number of employees	Sales	Cost of goods sold
Drilling	1,800	$ 388,000	$ 140,600
Grinding	2,700	582,000	229,400
Total	4,500	$ 970,000	$ 370,000

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