Carla Vista 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 500 machine hrs. 450 inspections 2100 labor hrs. Aluminum 500 machine hrs. 150 inspections 1900 labor hrs. Total Cost $52000 78000 Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively, are O $61750 and $45500 O $68250 and $84500 O $68250 and $61750. O $61750 and $84500