Pharoah Co. manufactures baseball bats. The company's total overhead consists of assembly costs and inspection costs. The following data is available: Cost Pool Wood Aluminum Total Cost Assembly 600 machine hrs. 600 machine hrs. $49200 Inspections 550 inspections 250 inspections 75200 2100 labor hrs. 1900 labor hrs. Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively, are $65310 and $76300. $65310 and $59090. O $59090 and $76300. $59090 and $48100