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:

CostTitaniumAluminumTotal CostAssembly500mach. hours500mach. hours$46000Inspections350150$860002100labor hours1900labor hours

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

Total overhead costs assigned to titanium racquets, using a single overhead rate, are

$69300.

$66000.

$92400.

$86000.