Blossom Co. manufactures baseball bats. The company's total overhead consists of assembly costs and inspection costs. The following data is available: Cost Pool Assembly Inspections Wood 600 machine hrs. 450 inspections 2100 labor hrs. Aluminum 600 machine hrs. 150 inspections 1900 labor hrs. Total Cost $39600 70200 Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively are $57645 and $52155. $57645 and $72450 $52155 and $37350, $52155 and $72450