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	Total	Allocation Basis
Salaries	$ 34,000	Number of employees
Depreciation	22,000	Cost of goods sold
Advertising	42,000	Percentage of total sales

Department	Number of employees	Sales	Cost of goods sold
Drilling	600	$ 328,000	$ 83,600
Grinding	1,400	492,000	136,400
Total	2,000	$ 820,000	$ 220,000

The amount of the total office expenses that should be allocated to Drilling for the current period is: