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 Aluminum 500 mach, hours 500 mach hours 350 150 2100 labor hours 1900 labor hours Total Cost $60000 $92000 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 O $76000 O $106400 O $79800 $92000