Answer the following questions using the information below:

Eagle Eye Company produces two types of lenses-L7 and L9.

Single Indirect-Cost Pool System ABC System

Total direct costs $73,000 $59,000

Total indirect costs $36,000 (a)

Total costs assigned to L7 $61,000 $50,500

Total costs assigned to L9 (b) $54,500

What is the total indirect costs (a) under ABC system?

Select one:

a. $54,500

b. $37,000

c. $50,000

d. $48,000