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 O $47300. O $64400. $27600. O $46000. 500 mach. hours 350 2100 labor hours Aluminum 500 mach. hours 150 1900 labor hours Total Cost $45000 $92000 Reynoso is considering switching from one overhead rate based on labor hours to activity-based costing. Using activity-based costing, how much inspections cost is assigned to titanium racquets?

Reynoso Corporation manufactures titanium and aluminum tennis racquets. Reyneso'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 inspections cost is assigned to titanium racquets? $47300 $64400 $27600 $46000