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 $58000 Inspections 150 $98000 2100 labor hours 1900 labor hours 350 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 $109200 $78000 598000 O $81900