Lens Care Inc

Lens Care Inc.(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:
The product cost for model F-32 is:

A) $1,457.82.
B) $1,293.32.
C) $1,159.34.
D) $905.31.
E) $980.91.