Ivanhoe Co. manufactures baseball bats. The company's total overhead consists of assembly costs and inspection costs. The following data is available: Cost Pool Assembly Inspections Wood 800 machine hrs. 350 inspections 2100 labor hrs. Aluminum 800 machine hrs. 150 inspections 1900 labor hrs. Total Cost $46400 73000 Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively, are $56715 and $74300 O $56715 and $45100, $62685 and $74300. $62685 and $56715