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 BasisSalaries$30,000  Number of employeesDepreciation 20,000  Cost of goods soldAdvertising 40,000  Net sales ItemDrilling Grinding TotalNumber of employees 1,000  1,500  2,500 Net sales$325,000 $475,000 $800,000 Cost of goods sold$75,000 $125,000 $200,000 The amount of the total office expenses that should be allocated to Grinding for the current period is:

A. $54,250.
B. $600,000.
C. $90,000.
D. $45,000.
E. $35,750.


Answer: A

Business

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