Lens Care Inc. $($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:

Cost Pools Allocation Base Costing Rate

Materials handling Number of parts $ $2\mathrm{.}40$ per part

Manufacturing supervision Hours of machine time $ $14\mathrm{.}80$ per hour

Assembly Number of parts $ $3\mathrm{.}30$ per part

Machine setup Each setup $ $56\mathrm{.}50$ per setup

Inspection and testing Logged hours $ $45\mathrm{.}50$ per hour

Packaging Logged hours $ $19\mathrm{.}50$ per hour

LCI currently sells the B$-13$ model for $$1,775$ and the F$-32$ model for $$1,220.$ Manufacturing costs and activity usage for the two products are as follows:

B$-13$ F$-32$

Direct materials $ $164\mathrm{.}50$ $ $75\mathrm{.}60$

Number of parts $160120$

Machine hours $7\mathrm{.}904\mathrm{.}20$

Inspection time $1\mathrm{.}700\mathrm{.}80$

Packaging time $0\mathrm{.}900\mathrm{.}50$

Setups $32$

The product cost for model F$-32$ is:

Multiple Choice

$$1,293\mathrm{.}32.$

$$905\mathrm{.}31.$

$$980\mathrm{.}91.$

$$1,159\mathrm{.}34.$

$$1,457\mathrm{.}82.$