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 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$.$ $$60,000$

Inspections $350150$ $$100,000$

$2,100$ labor hrs$.1,900$ labor hrs$.$

Reynoso 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

a$.$ $$80,000.$

b$.$ $$84,000.$

c$.$ $$100,000.$

d$.$ $$112,000$