Answer the following questions using the information below:
Eagle Eye Company produces two types of lenses-L7 and L9.
| Single Indirect-Cost Pool System | ABC System |
Total direct costs | $77,000 | $50,000 |
Total indirect costs | $37,000 | (a) |
Total costs assigned to L7 | $68,000 | $50,500 |
Total costs assigned to L9 | (b) | $32,500 |
What is the total costs assigned to L9 (b) under single indirect-cost pool system?
◦ $46,000
◦ $64,000
◦ $32,500
◦ $45,500