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	Total	Allocation Basis
Salaries	$ 30,000	Number of employees
Depreciation	20,000	Cost of goods sold
Advertising	40,000	Net sales

Item	Drilling	Grinding	Total
Number of employees	1,000	1,500	2,500
Net sales	$ 325,000	$ 475,000	$ 800,000
Cost of goods sold	$ 75,000	$ 125,000	$ 200,000

The amount of the total office expenses that should be allocated to Grinding for the current period is:

A) $45,000.

B) $90,000.

C) $35,750.

D) $54,250.

E) $600,000.