A company makes a product in two qualities, called "basic" and "advanced". Factory overheads comprise both employees costs for $75\mathrm{.}000$ and software costs for $15\mathrm{.}000$ E$.$ Employees devoted the $20\%$ of their time to the activity of sales order processing, $50\%$ of the time to invoice management and the remaining part to customer management. The software is instead equally absorbed by the activities of sales order processing and invoice management. Furthermore, these data are available:

$\backslash$table$[[,$Basic,Advanced$],[$Number of processed sales orders,$300,170],[$Number of managed invoices,$260,110],[$Number of managed customers,$80,54]]$

If we use an ABC approach, the total overheads assigned to each product will be:

Basic $45,000$ and Advanced $45,000$

Basic $59\mathrm{.}416$e and Advanced $30\mathrm{.}584lon$

Basic $58\mathrm{.}140$ and Advanced $31\mathrm{.}860$

Basic $174\mathrm{.}421$E and Advanced $95\mathrm{.}579C$