Sunland Corporation manufactures titanium and aluminum tennis racquets. Sunland'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: Activity Cost Pools Titanium Aluminum Total Cost Assembly 500 mach. hrs 500 mach. hrs $57000 Inspections 350 150 $110000 2100 labor hrs. 1900 labor hrs. Sunland is considering switching from one overhead rate based on labor hours to activity-based costing. Using activity-based costing, what amount of inspections cost is assigned to titanium racquets? $77000. $106000. $55000. $63900.