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
Salaries
Depreciation
Advertising
Total
$52,000
37,000
75,000
Allocation Basis
Number of employees
Cost of goods sold
Net sales
Item
Number of employees
Net sales
Cost of goods sold
Drilling Grinding Total
1,600 2,400
4,000
$400,000 $600,000 $1,000,000
$152,000 $248,000 $ 400,000
The amount of depreciation that should be allocated to Drilling for the current period is.

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: