Waterway Corporation manufactures titanium and aluminum tennis racquets. Waterways total overhead costs consist of assembly costs and inspection costs. The following information is available regarding activities cost pools, estimated use of activities per product, and total estimated overhead costs: If activity-based costing is used, what amount of cost is assigned to Titanium racquets? A. $32,000 B. $71,400 C. $62,600 D. $103,400