This paper designs and evaluates a complementary filter for fusion of inertial sensor signals. Specifically, the designed filter is applied to inverted pendulum control where the pendulum's angle information is obtained from low-cost tilt and gyroscope sensors instead of an optical encoder. The complementary filter under consideration is a conventional one which consists of low- and high-pass filters. However, to improve the performance of the filter on the gyroscope, we use an integrator in the filter's outer loop. Frequency responses are obtained with both tilt and gyroscope sensors. Based on the frequency response results, we determine appropriate parameter values for the filter. The performance of the designed complementary filter is evaluated by applying the filter to inverted pendulum control. Experiments show that the performance of the designed filter is comparable to that of an optical encoder and low-cost inertial sensors can be used for inverted pendulum control with the help of sensor fusion.