Smed Help Save Marks Corporation has two operating departments, Delling 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 Allocation Basis Number of employees Office Expenses Total Salaries $40,000 Depreciation 25,000 Cost of goods sold Advertising 55,000 Net sales Item Number of employees Net sales Cost of goods sold Drilling Grinding 1,800 Total 2,700 4,500 $341,250 $498,750 $840,000 $90,000 $150,000 $240,000 The amount of the total office expenses that should be allocated to Grinding for the current period is (De not round your Intermediate calculations.) O $47,781 $57031 $72.281