can you explain that in detail?

31) Answer the following questions using the information below: Eagle Eye Company produces two types of lenses-L7 and L9. ABC System Total direct costs Total indirect costs Total costs assigned to L7 Total costs assigned to L9 Single Indirect-Cost Pool System $78,500 $32,500 $68,000 (b) $53,000 (a) $58,500 $55,500 What is the total indirect costs (a) under ABC system? A) $43,000 B) $58,000 C) $55,500 D) $46,000 Answer: B Explanation: Total costs = $78,500 + $32,500 = $111,000 Total indirect costs under ABC system = $111,000 - $53,000 = $58,000 = = = =