Cullumber Co. manufactures baseball bats. The company's total overhead consists of assembly costs and inspection costs. The following data is available: Cost Pool Wood Aluminum Total Cost Assembly 800 machine hrs. 800 machine hrs. $41600 Inspections 650 inspections 350 inspections 72000 2100 labor hrs 1900 labor hrs. Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing respectively, are O $59640 and $67600 O $59640 and $53960 O $53960 and $67600. O $53960 and $46000