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

Cost Titanium Aluminum Total Cost

Assembly 500 machine hours 500 machine hours $45,000

Inspections 350 150 $75,000

2,100 labor hours 1,900 labor hours

Stilwell is considering switching from one overhead rate based on labor hours to activity-based costing.

Using activity-based costing, how much inspections cost is assigned to titanium racquets?

A) $35,625 B) $52,500 C) $22,500 D) $37,500