Cullumber Co. manufactures baseball bats. The company's total overhead consists of assembly costs and inspection costs. The following data is available: Cost Pool Wood Aluminum Total Cost Assembly 600 machine hrs. 600 machine hrs. $57600 Inspections 550 inspections 250 inspections 83200 2100 labor hrs. 1900 labor hrs. Total overhead assigned to aluminum bats assuming a single overhead rate and using activity-based costing, respectively, are