Blossom Co. manufactures baseball bats. The companys total overhead consists of assembly costs and inspection costs. The following data is available:

Cost Pool		Wood		Aluminum		Total Cost
Assembly		800 machine hrs.		800 machine hrs.		$54400
Inspections		350 inspections		150 inspections		81000
		2100 labor hrs.		1900 labor hrs.

Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively, are

$64315 and $51500.

$71085 and $64315.

$71085 and $83900.

$64315 and $83900.