QUESTION 21 Reynoso Corporation manufactures titanium and aluminum tennis racquets. Reynoso's total overhead costs consist of assembly costs and inspection costs. The following information is available: 150 Cost Titanium Aluminum Total Cost Assembly 500 mach hours 500 mach hours $60,000 Inspections 350 $100,000 2,100 labor hours 1,900 labor hours Reynoso is considering switching from one overhead rate based on labor hours to activity-based costing. Total overhead costs assigned to titanium racquets, using a single overhead rate, are $80,000 $84.000 $100,000 $112,000