Answer the following questions using the information below:

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

	Single IndirectCost Pool System Pool System	ABC System
Total direct costs	$ 79 comma 000$79,000	$ 50 comma 000$50,000
Total indirect costs	$ 30 comma 000$30,000	(a)
Total costs assigned to L7	$ 70 comma 000$70,000	$ 50 comma 500$50,500
Total costs assigned to L9	(b)	$ 54 comma 500$54,500

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

a. 49,000

b. 39,000

c. 54,500

d. 59,000