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 perlod Office Expenses Salaries Depreciation Advertising Total $45,000 23, eee 46,000 Allocation Basis Number of employees Cost of goods sold Net sales Item Number of me Net sales Cost of goods sold Drilling 1,400 $ 344,000 $ 98,800 Grinding Total 2,100 3,500 $ 516,eee $860, eee $ 161,200 $260,000 The amount of salaries that should be allocated to Grinding for the current periodis Multiple Choice $15.200