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 Base

Salaries $30,000 Number of employees

Depreciation $20,000 Cost of goods sold

Advertising $40,000 Percentage of total sales

Department Number of employees Sales Cost of goods sold

Drilling 1,000 $325,000 $75,000

Grinding 1,500 $475,000 $125,000

Total 2,500 $800,000 $200,000

The amount of depreciation that should be allocated to Drilling for the current period is: