Sandhill Co. manufactures baseball bats. The company's total overhead consists of assembly costs and inspection costs. The following data is available: Cost Pool Assembly Inspections Wood 600 machine hrs. 550 inspections 2100 labor hrs Aluminum 600 machine hrs. 250 inspections 1900 labor hrs. Total Cost $52800 79200 Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively, are $69300 and $62700 0 $69300 and $80850 $62700 and $80850 $62700 and $51150