Sitwell Corporation Manufactures Titanium and Aluminum Tennis Racquets Sitwell Is Considering Switching from One Overhead Rate Based on Costs

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: $\begin{array}{cccc}\text { Cost }&\text { Titanium }&\text { Aluminum }&\text { Iotal Cost }\\\hline\text { Assembly } & 500 \text { mach. hours } & 500 \text { mach. hours } & \$ 45,000 \\\text { Inspections } & 350 & 150 & \$ 75,000\\&\text { 2,100 labor hours }&\text { 1,900 labor hours }\end{array}$ Sitwell is considering switching from one overhead rate based on labor hours to activity-based costing.
- Using activity-based costing, how much assembly cost is assigned to titanium racquets?

A) $15,750.
B) $22,500.
C) $23,625.
D) $31,500.