Marks Corporation has two operating departments, Drilling end 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 $50,000 Allocation Basis Number of employees Cost of goods solit 34,000 60,000 Net sales Iten Number of employees Net sales Cost of goods sold Desing Grinding Total 1,000 2,700 4,500 $388,000 $502,000 $970,000 $140,000 $229,400 $370,000 The amount of salaries that should be allocated to Grinding for the current period is