Jordan Company has two service depts, Maintenance Dept and Personnel Dept, and two line depts, X and Y. The Maintenance Dept costs of $60,000 are assigned on the basis of service hours. The Personnel Dept costs of $9,000 are assigned on the basis of number of employees. The direct costs of Depts X and Y are $18,000 and $30,000, respectively. Data on standard service-hours and number of employees are as follows. What are the total overhead costs associated with Dept Y after assigning the Maintenance and Personnel Depts using the direct method?

Maint Person Dept. X Dept. Y Service hours used 200 100 600 300 Employees 5 10 45 45 Direct labor-hours 100 100 500 500

A: $50,000

B: $30,000

C: $54,500

D: $74,500