Reynoso Corporation Manufactures Titanium and Aluminum Tennis Racquets

Reynoso Corporation manufactures titanium and aluminum tennis racquets. Reynoso's total overhead costs consist of assembly costs and inspection costs. The following information is available: Reynoso 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) $21,000.
B) $30,000.
C) $31,500.
D) $42,000.