LilyCorporation manufactures titanium and aluminum tennis racquets. Reynoso's 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 500mach. hrs. 500mach. hrs. $80000

Inspections 350 150 $ 118000

2100labor hrs .1900labor hrs.

Lilyis considering switching from one overhead rate based on labor hours to activity-based costing.

Total overhead costs assigned to titanium racquets computed using a single overhead rate are

$138600.

$103950.

$118000.

$99000.