Reynoso Corporation manufactures titanium and aluminum tennis racquets. Reynosos 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 $45,000

Inspections 350 150 $75,000

2,100 labor hours 1,900 labor hours

Reynoso is considering switching from one overhead rate based on labor hours to activity-based costing.

Using activity-based costing, how much inspections cost is assigned to titanium racquets?

a. $30,000.

b. $47,500.

c. $50,000.

d. $70,000.