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Current Attempt in Progress Reynoso Corporation manufactures titanium and aluminum tennis racquets. Reynoso's total overhead costs consist of assembly costs and inspection costs. The following information is available Cost Titanium Aluminum Assembly 500 mach hours 500 mach hours Inspections 350 150 2100 labor hours 1900 labor hours Total Cost $72000 $110000 Reynoso is considering switching from one overhead rate based on labor hours to activity based costing Total overhead costs assigned to titanium racquets, using a single overhead rate, are $127400 $110000 O $95550. $91000