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:

Cost Pools Allocation Base Costing Rate

Materials handling Number of parts $ $3\mathrm{.}00$ per part

Manufacturing supervision Hours of machine time $ $14\mathrm{.}86$ per hour

Assembly Number of parts $ $3\mathrm{.}60$ per part

Machine setup Each setup $ $56\mathrm{.}80$ per setup

Inspection and testing Logged hours $ $45\mathrm{.}80$ per hour

Packaging Logged hours $ $19\mathrm{.}80$ per hour

LCI currently sells the B$-13$ model for $$3,125$ and the F$-32$ model for $$2,900.$ Manufacturing costs and activity usage for the two products are as follows:

B$-13$ F$-32$

Direct materials $ $164\mathrm{.}80$ $ $75\mathrm{.}84$

Number of parts $166126$

Machine hours $8\mathrm{.}204\mathrm{.}26$

Inspection time $2\mathrm{.}301\mathrm{.}40$

Packaging time $1\mathrm{.}200\mathrm{.}80$

Setups $43$

The product cost for model B$-13$ is:

Multiple Choice

$$1,738\mathrm{.}55.$

$$1,574\mathrm{.}05.$

$$1,440\mathrm{.}07.$

$$1,186\mathrm{.}04.$

$$1,261\mathrm{.}64.$