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: Cost Assembly Inspections Titanium Aluminum 500 mach hours 500 mach hours 350 150 2100 labor hours 1900 labor hours Total Cost $78000 $116000 Reynoso 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? $54600 $19950 $39000 540950