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22. Krasney Corporation manufactures titanium and aluminum tennis racquets. Krasney's total overhead costs consist of assembly costs and inspection costs. The following information is

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22. Krasney Corporation manufactures titanium and aluminum tennis racquets. Krasney's total overhead costs consist of assembly costs and inspection costs. The following information is available regarding activity cost pools, estimated use of activities per product, and total estimated overhead costs: Activity Cost Pools Total Cost Assembly $60,000 Inspections $100,000 Titanium Aluminum 500 mach. hrs. 500 mach. hrs. 350 150 2,100 labor hrs. 1,900 labor hrs. Krasney is considering switching from one overhead rate based on labor hours to activity-based costing. Total overhead costs assigned to titanium racquets computed using a single overhead rate are

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