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:

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?

$$21,000$

$$30,000$

$$31,500$

$$42,000$