Current Attempt in Progress Reynoso Corporation manufactures titanium and aluminum tennis racquets, Reynoso's total overhead costs consist of assembly costs and inspection costs. The following information is available: Cost Titanium Aluminum Total Cost Assembly Inspections 500 mach, hours 350 500 mach. hours 150 $80000 $120000 2100 labor hours 1900 labor hours Reynoso is considering switching from one overhead rate based on labor hours to activity-based costing Total overhead costs assigned to titanium racquets, using a single overhead rate, are $140000 $120000. $105000. $100000.