Crane Corporation manufactures titanium and aluminum tennis racquets. Crane'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: Aluminum Activity Cost Pools Assembly Inspections Titanium 500 mach.hr 500 mach, hrs Total Cost $25000 $82000 350 150 2100 labor hrs. 1900 labor hrs Crane is considering switching from one overhead rate based on labor hours to activity-based costing, Using activity-based costing, what amount of inspections cost is assigned to titanium racquets? $41000. $57400 $114000 $53900