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 Allocation Basis Total Number of employees Salaries $30,000 Depreciation Advertising Cost of goods sold 20,000 Net sales 40,000 Grinding Drilling Total Item Number of employees 1,000 1,500 2,500 $325,000 $475,000 $800,000 Net sales Cost of goods sold $75,000 $125,000 $200,000 The amount of the advertising cost that should be allocated to Drilling for the current period is: Multiple Choice $16,250 $45,000 $23,750. $325,000 $54,250