View previo 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 ExpensesTotal Allocation Dasis Salaries Depreciation Advertiaing $45,000 23,000 46, 000 Number of employees Cost of goods nold Net sales Item Nunber of employees Net sales Drilling Grinding Total 1,4002,100 3,500 344,000 $516,000 $860,000 $ 98,800 $161,200 $260,000 Cost of goods sold The amount of the advertising cost that should be allocated to Grinding for the current period is: Muliple Choice $18,400 $53,800