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	$	39,000				Number of employees
Depreciation		29,000				Cost of goods sold
Advertising		68,000				Net sales

Item	Drilling				Grinding				Total
Number of employees		1,800				2,700				4,500
Net sales	$	368,000			$	552,000			$	920,000
Cost of goods sold	$	121,600			$	198,400			$	320,000

The amount of salaries that should be allocated to Grinding for the current period