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 $ $3\mathrm{.}90$ per part

Manufacturing supervision Hours of machine time $ $14\mathrm{.}95$ per hour

Assembly Number of parts $ $4\mathrm{.}05$ per part

Machine setup Each setup $ $57\mathrm{.}25$ per setup

Inspection and testing Logged hours $ $46\mathrm{.}25$ per hour

Packaging Logged hours $ $20\mathrm{.}25$ per hour

LCI currently sells the B$-13$ model for $$5,150$ and the F$-32$ model for $$5,420.$ Manufacturing costs and activity usage for the two products are as follows:

B$-13$ F$-32$

Direct materials $ $165\mathrm{.}25$ $ $76\mathrm{.}20$

Number of parts $175135$

Machine hours $8\mathrm{.}654\mathrm{.}35$

Inspection time $3\mathrm{.}202\mathrm{.}30$

Packaging time $1\mathrm{.}651\mathrm{.}25$

Setups $65$

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