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James Corporation manufactures titanium and aluminum tennis rackets. James total overhead costs consist of assembly costs and inspection costs. The following information is available: Cost

James Corporation manufactures titanium and aluminum tennis rackets. James total overhead costs consist of assembly costs and inspection costs. The following information is available:

Cost Titanium Aluminum Total Cost
Assembly 500 mach. hours 500 mach. hours $60,000
Inspections 350 150 $100,000
Total Labor Hours 2,600 labor hours 1,400 labor hours

James is considering switching from one overhead rate based on labor hours to activity-based costing. What are the total overhead costs assigned to titanium racquets, using a single overhead rate?

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