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:PackagingLogged hours$ $20\mathrm{.}40$ per hourLCI currently sells the B$-13$ model for $$5,825$ and the F$-32$ model for $$6,260.$ Manufacturing costs and activity usage for the two products are as follows:Direct materialsNumber of partsMachine hoursInspection timePackaging timeSetupsB$-13$$ $165\mathrm{.}401788\mathrm{.}803\mathrm{.}501\mathrm{.}804$F$-32$$ $76\mathrm{.}321384\mathrm{.}382\mathrm{.}601\mathrm{.}403$The profit margin based on manufacturing cost for model B$-13$ is:Cost PoolsAllocation BaseCosting RateMaterials handlingNumber of parts$ $4\mathrm{.}20$ per partManufacturing supervisionHours of machine time$ $14\mathrm{.}98$ per hourAssemblyNumber of parts$ $4\mathrm{.}20,$per partMachine setupEach setup$ $57\mathrm{.}40$ per setupInspection and testingLogged hours$ $46\mathrm{.}40$ per hourMultiple. Choice$$3,768\mathrm{.}36.$$$3\mathrm{.}601\mathrm{.}37.$$$3,525\mathrm{.}77.$$$3,603\mathrm{.}86.$$$3,624\mathrm{.}84.$