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 period Office Expenses Salaries Depreciation Advertising Total $45.000 23,000 46.000 Allocation Basis Number of employees cost of goods sold Net sales Item Sumber of employees et sales Coat of goods sold Drilling Grinding Total 1.400 2.100 3.500 $384.000 5516.000 500.000 $ 98,000 $161,200 $260,000 the amount of salaries that should be allocated to Drilling for the current periodis Multiple Choice $45.000 O $27.000 Oo oo $20.000 $22.000 O $18,000