Mantle CoManufactures Baseball Bats

Multiple Choice

Mantle 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 500 machine hrs.500 machine hrs.$ 45,000
Inspections 350 inspections 150 inspections 75,000
2,100 labor hrs.1,900 labor hrs.
Total overhead assigned to wood bats assuming a single overhead rate and using activity based costing,respectively,are:

A) $63,000 and $75,000
B) $63,000 and $57,000
C) $57,000 and $45,000
D) $57,000 and $75,000