heridan Corporation manufactures titanium and aluminum tennis racquets. Sheridans 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:

Activity Cost Pools		Titanium			Aluminum				Total Cost
Assembly		500	mach. hrs			500	mach. hrs		$43000
Inspections		350				150			$120000
		2100	labor hrs.			1900	labor hrs.

Sheridan 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?

$154000.

$84000.

$75100.

$60000.