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 $70000 Inspections 350 150 $108000 2100 labor hours 1900 labor 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 O $124600 $93450 O $108000 O $89000. 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 Assembly Inspections Titanium Aluminum 500 mach hours 500 mach. hours 350 150 2100 labor hours 1900 labor hours Total Cost $52000 $92000 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 $21000 $26000 O $36400 O $27300 Given below is an excerpt from a management performance report: Contribution margin Controllable fixed costs Budget Actual Difference $700000 $690000 $10000 U $300000 $350000 $50000 U The manager's overall performance O is 15% below expectations. O cannot be determined from the information provided. O is equal to expectations. O is 15% above expectations