Foster Manufacturing Company produces titanium and aluminum tennis racquets. Foster's total overhead costs consist of assembly costs and inspection costs. The following information is available Cost Titanium Aluminum Total Cost Assembly 500 machine hours 500 machine $60,000 Inspections 350 hours 150 $100,000 The titanium racquets require a total of 2,100 labor hours and the aluminum racquets require a total of 1,900 labor hours. Using an activity-based costing approach, what amount of manufacturing overhead costs is assigned to titanium racquets? O $30,000 O $31,500 O $42,000 O $21,000