Check in 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: Allocation Base Number of parts Hours of machine time Cost Pools Materials handling Manufacturing supervision Assembly Machine setup Inspection and testing Packaging Number of parts Each setup Costing Rate $ 3.50 per part $ 14.91 per hour $ 3.85 per part $ 57.05 per setup $ 46.05 per hour $ 20.05 per hour Logged hours Logged hours LCI currently sells the B-13 model for $4,250 and the R-32 model for $4,300. Manufacturing costs and activity usage for the two products are as follows: F-32 B-13 $ 165.05 Direct materials $ 76.04 Number of parts 171.00 131 Machine hours 8.45 4.31 2.80 1.90 Inspection time Packaging time Setups 1.45 1.05 1 The market price for B-13 and R-32 are reduced to $4,170 and $4,175 respectively. To achieve the target cost, Lens Care plans to reduce materials handling costs. How many parts must be removed from F-32 in order to achieve the target cost for R-32 (round up to whole units)