Wildhorse 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 Inspections 800 machine hrs. 800 machine hrs. $49600 350 inspections 150 inspections 80000 2100 labor hrs. 1900 labor hrs. Total overhead assigned to aluminum bats assuming a single overhead rate and using activity-based costing, respectively, are O $61560 and $48800. O $68040 and $61560. O $61560 and $80800. O $68040 and $80800