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 Salaries Depreciation Advertising Total $ 47,000 33,000 67,000 Allocation Basis Number of employees Cost of goods sold Percentage of total sales Department Drilling Grinding Total Number of employees 2,000 3,000 5,000 Sales $ 372,000 558,000 $ 930,000 Cost of goods sold $ 136,800 223,200 $ 360,000 The amount of the advertising cost that should be allocated to Drilling for the current period is: Multiple Choice $26.800. O $89,800. O $40,200. $372,000. C A granary allocates the cost of unprocessed wheat to the production of feed, flour, and starch. For the current period, unprocessed wheat was purchased for $166,800, and the following quantities of product and sales revenues were produced. Product Feed Flour Starch Sales Value $ 97,300 152,900 27,800 $ 278,000 Total How much of the $166,800 cost should be allocated to flour if the value basis is used? Multiple Choice O $34,055. o $116,760. O $91,740 $97,300