equipment (B-13). The manufacturing cost of each unit is calculated using activity-based costing, using the following manufacturing cost pools: \\( \\mathrm{LCl} \\) 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: to achieve the target cost for \\( \\mathrm{F}-32 \\) (round up to whole units)? Multiple Choice 53 38 22 34 46