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: Total Cost Cost Titanium Aluminum Assembly 500 mach. hours 500 mach hours Inspections 350 150 2100 labor hours 1900 labor hours $58000 $98000 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 $78000 O $98000 O $81900. O $109200