Answer the following questions #22 and #23 using the information below: Birdie Eye Company produces two types of lensesL7 and L9.

Single Indirect-Cost Pool System ABC System Total direct costs $77,500 $58,000 Total indirect costs $37,500 (a) Total costs assigned to L7 $62,000 $49,500 Total costs assigned to L9 (b) $65,500

23) What is the total costs assigned to L9 (b) under single indirect-cost pool system?