28 004153 Save & Ext Submit Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are alocated to the two operating departments using different allocation bases. The following information is available for the current period Office Expenses Total Salaries Depreciation $ 48,000 24,000 Allocation Basis Number of employees Cost of goods sold Advertising 47,000 Percentage of total sales Department Number of employees Drilling 1,200 Grinding 1,000 Sales $346,000 519,000 Cost of goods sold 102,600 Total 3,000 $ 865,000 167,400 $270,000 The amount of salaries that should be allocated to Drilling for the current period is Mutiple Choice $31,600 $28,800.