MC Qu. 96 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 departments using different allocation bases. The following information is available for the current period Office Expenses Total Allocation Basis Salaries Depreciation Advertising 30,000 Number of employees 20,000 Cost of goods sold 40,000 Net sales Drilling Grinding Total Item Number of employees Net sales Cost of goods sold 75,000125,000 $200,000 2,500 $325, 000 475,000 $800,000 1,000 1,500 The amount of the advertising cost that should be allocated to Drilling for the current period is