Two investment centers at Marshman Corporation have the following current-year income and asset data: Investment Investment Center A Center B $ 470,000 $ 590,800 $2,560,000 $2,110,000 Investment center income Investment center average invested assets The return on investment (ROI) for investment Center B is: Multiple Choice o 3571% o 28.0% o 26.8% o 41.4% o 227% 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 Salaries Depreciation Advertising Total $40,000 26,000 60,000 Allocation Basis Number of employees Cost of goods sold Net sales Item Number of employees Net sales Cost of goods sold Drilling Grinding Total 1,800 2,700 4,500 $352,000 $528,000 $880,000 $110,200 $179,800 $290,000 The amount of depreciation that should be allocated to Drilling for the current period is Multiple Choice $26.000. $37,200. $9,880. $16,120. $60.000.