what amount of total office expenses should be allocated to grinding for the current period?

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: Office Expenses Total Allocation Basis Salaries $ 46,000 Number of employees Depreciation 28,000 Cost of goods sold Advertising 64,000 Percentage of total sales Department Drilling Grinding Total Number of employees 2,280 3,420 5,700 Sales $351,000 513,000 $864,000 Cost of goods sold $99,000 165,000 $264,000