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 $ 43,000 32,000 70,000 Allocation Basis Number of employees Cost of goods sold Percentage of total sales Department Drilling Grinding Total Number of employees 1,400 2,100 3,500 Sales $ 380,000 570,000 $ 950,000 Cost of goods sold $ 133,000 217,000 $ 350,000 The amount of salaries that should be allocated to Drilling for the current period is: Multiple Choice $43.000. O $25.800. O $31.000 O O $11,000. O $17,200. A company has two departments, Y and Z that incur advertising expenses of $11,000. Advertising expenses are allocated based on sales. Department Y has sales of $520,000 and Department Z has sales of $780,000. The advertising expense allocated to Departments Y and Z, respectively, are: Multiple Choice $4,813; $6,188 $4,400; $6,600. O $6,188; $4,813. O $5,225; $5,775. $6,050; $4,950