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 $ 45,000 Number of employees Depreciation 23,000 Cont of goods sold Advertising 46,000 Percentage of total sales Department Drilling Grinding Total Number of employees 1,400 2,100 3,500 Sales $ 344,000 516,000 $ 860,000 Coot of goods sold $ 98,800 161,200 $ 260,000 The amount of the total office expenses that should be allocated to Drilling for the current period is: Multiple Choice $45,140 $75,400 $114,000 $53,800 $600,000