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Sunland Corporation 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 500 mach. hrs. 500 mach. hrs. $ 72000 Inspections 350 150 $ 110000 2100 labor hrs. 1900 labor hrs. Sunland is 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 $ 110000. $ 95550. O $ 91000. O $ 127400