Lens Care Inc. (LCI) manufactures specialized equipment for polishing optical lenses. There are two models one mainly used for fine eyewear (F-32) and a equipment (B-13) The manufacturing cost of each unit is calculated using activity-based costing, using the following manufacturing cost pools Cost Pools Materials handling Manufacturing supervision Assembly Machine setup Inspection and testing Packaging Allocation Base Number of parts Hours of machine t Number of parts Each setup Logged hours Logged hours Costing Rate $ 4.ee per part $ 14.96 per hour $ 4.19 per part $57.30 per setup $ 46.30 per hour $ 20.30 per hour LCI currently sells the B-13 model for $5,375 and the F-32 model for $5,700 Manufacturing costs and activity usage for the two products are as follows $ $165.30 176 8.7e 76.24 136 Direct materials Number of parts Machine hours Inspection time Packaging time Setups 1.30 The product cost for model F 32 is Multiple Choice $2,086 69