$1.$ Wilder Company manufactures two models of its banjo, the Basic and the Luxury. The Basic model requires $10,000$ direct labor hours and the Luxury requires $30,000$ direct labor hours. The company produces $3,400$ units of the Basic model and $600$ units of the Luxury model each year. The company inspects one Basic for every $100$ produced, and inspects one Luxury for every $10$ produced. The company expects to incur $$84,600$ of total inspecting costs this year. How much of the inspecting costs should be allocated to the Basic model using ABC costing? a$.$ $$21,150$ b$.$ $$30,600$ c$.$ $$42,300$ d$.$ $$71,910$