Racquet King Corporation manufactures titanium and aluminum tennis racquets. Racquet Kings total overhead costs consist of assembly costs and inspection costs. The following information is available:

Cost Titanium Aluminum Total Cost

Assembly 500 mach. hours 500 mach. hours $30,000

Inspections 350 150 $50,000

2,100 labor hours 1,900 labor hours

Racquet King 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 racquets?

a. $21,000.

b. $10,500.

c. $15,750

d. $15,000.