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 $ $2\mathrm{.}90$ per part

Manufacturing supervision Hours of machine time $ $14\mathrm{.}85$ per hour

Assembly Number of parts $ $3\mathrm{.}55$ per part

Machine setup Each setup $ $56\mathrm{.}75$ per setup

Inspection and testing Logged hours $ $45\mathrm{.}75$ per hour

Packaging Logged hours $ $19\mathrm{.}75$ per hour

LCI currently sells the B$-13$ model for $$2,900$ and the F$-32$ model for $$2,620.$ Manufacturing costs and activity usage for the two products are as follows:

B$-13$ F$-32$

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

Number of parts $165125$

Machine hours $8\mathrm{.}154\mathrm{.}25$

Inspection time $2\mathrm{.}201\mathrm{.}30$

Packaging time $1\mathrm{.}150\mathrm{.}75$

Setups $65$

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