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 Salaries $ $31,000 Number of employees Depreciation 21,000 Cost of goods sold Advertising 41,000 Net sales Total Item Number of employees Net sales Cost of goods sold Drilling Grinding Total 800 1,200 2,000 $330,000 $495,000 $825,000 $ 79,800 $130,200 $210,000 The amount of the advertising cost that should be allocated to Grinding for the current period is Saved Multiple Choice O O $57,600 O O $16,400 $330,000 $24,600 $48,800