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 Aluminum Total Cost

Assembly 500 mach. hours 500 mach. hours $64000

Inspections 350 150 $102000

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?