Salaries $ 30,000 Depreciation Advertising 20,000 40,000 Cost of goods sold Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two operating departments using different allocation bases. The following information is available for the current period: Office Expenses Total Allocation Base Number of employees Percentage of total sales Department Number of employees Sales Cost of goods sold Drilling 1,000 Grinding 1,500 Total 2,500 $ 75,000 125,000 $ 200,000 The amount of the total office expenses that should be allocated to Drilling for the current period is: $ 325,000 475,000 $ 800,000