TB MC Qu. 24-96 (Algo) Marks Corporation has two operating... 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: Allocation Basis Number of employees Percentage of total sales Office Expenses Salaries Depreciation Advertising Total $ 44,000 25,000 48,000 Cost of goods sold Department Number of employees Drilling 1,600 Grinding 2,400 Sales $ 348,000 522,000 Cost of goods sold Total 4,000 $ 870,000 $ 106,400 173,600 $ 280,000 The amount of the advertising cost that should be allocated to Drilling for the current period is: Multiple Choice $19,200.