two operating departments drilling and grinding the amount of advertising cost that should be allocated to grinding

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 Total Allocation Basis Salaries Depreciation 20,000 Cost of goods sold Advertising $30,000 Number of employees 40,000 Net sales Drilling Grinding Total Item Number of employees1,000 Net sales Cost of goods sold 75,000$125,000 $200,000 1,500 2,500 $325,000 475,000 $800,000 The amount of the advertising cost that should be allocated to Grinding for the current period is