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

Cost	Titanium	Aluminum	Total Cost
Assembly	250 mach. hours	150 mach. hours	$80,000
Inspections	350	150	$100,000
Total Labor Hours	2,100 labor hours	1,900 labor hours

James is considering switching from one overhead rate based on labor hours to activity-based costing. Using activity-based costing, how much assembly cost is assigned to titanium rackets?