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	$ 54,000	Number of employees
Depreciation	36,000	Cost of goods sold
Advertising	70,000	Percentage of total sales

Department	Number of employees	Sales	Cost of goods sold
Drilling	2,000	$ 390,000	$ 148,200
Grinding	3,000	585,000	241,800
Total	5,000	$ 975,000	$ 390,000

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

Multiple Choice

$36,000.

$43,400.

$13,680.

$22,320.

$70,000.