A restaurant company specializes in fish dishes. The table below shows the company's estimated cost for an exclusive fish gratin with shrimp sauce and salad. As can be seen, the cost varies depending on the base of the order used. Argue that a) the company should distribute its overheads according to the estimated number of portions the company should use the raw material cost as a mark-up basis b) the company should start from the wage cost when allocating its overheads. c) Finally, state which order base you consider to be most correct and why Fish gratin with shrimp sauce and salad Cold cuts Cold cuts Number of servings raw material cost Cold cuts wage cost Raw material cost 20 20 20 wage cost 70 70 70 Surcharge for overheads 72 20 89 Cost 162 110 179