Lens Care Incorporated $(LCl$ 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:

$\backslash$table$[[$Cost Pools,Allocation Base,Costing Rate$],[$Materials handling,Number of parts,$$3\mathrm{.}50$ per part$],[$Manufacturing supervision,Hours of machine time,$$14\mathrm{.}91$ per hour$],[$Assembly$,$Number of parts,$$3\mathrm{.}85$ per part$],[$Machine setup,Each setup,$$57\mathrm{.}05$ per setup$],[$Inspection and testing,Logged hours,$$46\mathrm{.}05$ per hour$],[$Packaging$,$Logged hours,$$20\mathrm{.}05$ per hour$]]$

$LCl$ currently sells the B$-13$ model for $$4,250$ and the F$-32$ model for $$4,300.$ Manufacturing costs and activity usage for the two products are as follows:

$\backslash$table$[[$Direct materials,B$-13,$F$-32],[$Number of parts,$165\mathrm{.}05,$$$76\mathrm{.}04$