A $1000$ ft$^2$ office space lighting system used $48$ lamps producing $3,000$ lumens each.

Assuming the combined light loss factor is $0\mathrm{.}04$ and the coefficient of utilization $0\mathrm{.}81.$

What would be the appropriate illuminance in foot candles on the work surface?

Pick one answer from A to E and show work.

A$)43$

B$)50$

C$)58$

D$)65$

E$)70$