Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories...

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Accounting

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 Cost of goods sold Percentage of total office Expenses Salaries Depreciation Total $ 31,000 21,000 Advertising 41,000 sales Department Number of employees Sales Drilling 800 Grinding 1,200 Total 2,000 $ 330,000 495,000 $825,000 Cost of goods sold $ 79,800 130,200 $ 230,000 The amount of salaries that should be allocated to Grinding for the current period is

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