Sitwell Corporation manufactures titanium and aluminum tennis racquets. Sitwells total overhead costs consist of assembly costs and inspection costs. The following information is available:

Cost Titanium Aluminum Total Cost

Assembly 500 mach. hours 500 mach. hours $45,000

Inspections 350 150 $75,000

2,100 labor hours 1,900 labor hours

Sitwell 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