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 Titanium Assembly 500 mach. hours Aluminum Total Cost 500 mach. hours $60000 Inspections 350 150 $118000 2100 labor hours 1900 labor hours 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? O $30450. O $42000. O $30000. O $31500.