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 Assembly 500 mach. hours 500 mach. hours Inspections 350 150 2100 labor hours 1900 labor hours Total Cost $76000 $114000 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 ratoare O $95000 O $114000 $99750. O $133000