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:

from F$-32$ in order to achieve the target cost for F$-32($round up to whole units$)?$

Multiple Choice

$53$

$22$

$34$

$38$