Please, explain the steps. Thank you

Eagle Eye Company produces two types of lenses-L7 and L9. Single Indirect-Cost ABC System Pool System $73,000 $59,000 Total direct costs Total indirect costs $36,000 (a) $61,000 $50,500 Total costs assigned to L7 Total costs assigned to L9 (b) $54,500 What is the total indirect costs (a) under ABC system? A) $48,000 B) $50,000 C) $54,500 D) $37,000