Concord Company manufactures two models of its banjo, the Basic and the Luxury. The Basic model requires $10000$ direct labor hours and the Luxury requires $40000$ direct labor hours. The company produces $3500$ units of the Basic model and $400$ 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 $$174000$ of total inspecting overhead costs this year. What amount of the inspecting costs should be allocated to the Basic model using ABC?

$$34800$

$$81200$

$$156154$

$$87000$