Sheffield Corporation manufactures titanium and aluminum tennis racquets. Sheffield's total overhead costs consist of assembly costs and inspection costs. The following information is available regarding activity cost pools, estimated use of activities per product, and total estimated overhead costs:

$\backslash$table$[[$Activity Cost Pools,Titanium,Aluminum,Total Cost$],[$Assembly$,500$ mach. hrs$.,500$ mach. hrs$.,$$$50000$