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 Department Drilling Grinding Total Total 42,000 22,000 45,000 Number of employees 1,200 1,800 3,000 Allocation Basis Number of employees Cost of goods sold Percentage of total sales Sales $ 340,000 510,000 $ 850,000 Cost of goods sold $ 95,000 155,000 $ 250,000 The amount of depreciation that should be allocated to Grinding for the current period is:

Morks Corporotion has two operating deportments, Drifing and Grinding, and an office. The three cotegories of office expenses are allocated to the two The amount of depreciation that should be allocated to Grinding for the carrent period is