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 500 mach. hours 350 2100 labor hours Aluminum 500 mach. hours 150 1900 labor hours Total Cost $66000 $104000 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 $85000. O $119000 $104000 9250