TB MC Qu.09-92(Algo) Marks Corporation has two operating... Marks Corporation has two operating departments,...

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Accounting

TB MC Qu.09-92(Algo) Marks Corporation has two operating...
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 $ 31,000 Number of employees
Depreciation 21,000 Cost of goods sold
Advertising 41,000 Percentage of total sales
Department Number of employees Sales Cost of goods sold
Drilling 800 $ 330,000 $ 79,800
Grinding 1,200495,000130,200
Total 2,000 $ 825,000 $ 210,000
The amount of the advertising cost that should be allocated to Grinding for the current period is:

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