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 $76000 $114000 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 $19950 O $53200 O $38000. O $39900