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Lens Care Incorporated (LCI) manufactures specialized equipment for polishing optical lenses. There are two models - one mainly used for fine eyewear (F-32) and another for lenses used in binoculars, cameras, and similar equipment (B-13). The manufacturing cost of each unit is calculated using activity-based costing, using the following manufacturing cost pools: LCl currently sells the B-13 model for $5,375 and the F32 model for $5,700. Manufacturing costs and activity usage for the two products are as follows: The profit margin based on manufacturing cost for model F-32 is