Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categorles of office expenses are allocated to the two departments using dfferent allocation bases. The following information is available for the current period office Expens Salaries Total Allocation Basis s 52,000 enployees Depreciation Advertising 37,000 75,000Net sales Cost of goods sold Drilling Grinding Total Item Number of employees Net sales Cost of goods sold $152,000 $248,000 400,000 1,600 2,400 $400,000 4,000 $600,000 $1,000,000 The amount of the total office expenses that should be allocated to Drilling for the current poriod is for the current poriod is Multiple Choice $64,860. $100,000. O sm.800 $111,800 $164,000 $600,000