Lens Care Incorporated $($LCI$)$ manufactures specialized equipment for polishing optical lenses. There are two models $-$ one mainly used for fine eyewear Multiple Choice

$$2,064\mathrm{.}49.$

$$1,899\mathrm{.}99.$

$$1,766\mathrm{.}01.$

$$1,511\mathrm{.}98.$

$$1,587\mathrm{.}58.$

$($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 $$5,600$ and the $F-32$ model for $$5,980.$ Manufacturing costs and activity usage for the two products are as follows:

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