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:

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: