Lens Care Inc

Multiple Choice

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:
The profit margin based on manufacturing cost for model F-32 is:

A) $481.68.
B) $314.69.
C) $239.09.
D) $317.18.
E) $338.16.