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 ExpensesTotal Allocation Basis Salaries$34,000 Number of employees Depreciation 22,000 Cost of goods sold Advertising 42,000 Net sales ItemDrilling Grinding Total Number of employees 600 1,400 2,000 Net sales$328,000 $492,000 $820,000 Cost of goods sold$83,600 $136,400 $220,000 The amount of the advertising cost that should be allocated to Drilling for the current period is:Multiple Choice$25,200.$16,800.$328,000.$49, 600.$61,200.