Lens Care Inc (LC) 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. Cost Pools Allocation Base Costing Rate Materials handling Number of parts $2.99 per part Manufacturing supervision Hours of machine time $ 14.85 per hour Assembly Number of parts $ 3.55 per part Machine setup Each setup $ 56.75 per setup Inspection and testing Logged hours $ 45.75 per hour Packaging Logged hours $ 19.75 per hour LCI currently sells the 8-13 model for $2,900 and the F-32 model for $2,620 Manufacturing costs and activity usage for the two products are as follows: Direct materials Number of parts B-13 $164.75 165 F-32 $75.80 125 LCI currently sells the B-13 model for $2,900 and the F-32 model for $2,620. Manufacturing costs and activity usage for the two products are as follows: Direct materials Number of parts Machine hours Inspection time Packaging time Setups B-13 $ 164.75 165 8.15 2.20 1.15 6 F-32 $ 75.80 125 4.25 1.30 0.75 5 The market price for B-13 and F-32 are reduced to $2,820 and $2,495 respectively. To achieve the target cost, Lens Care plans to reduce materials handling costs. How many parts must be removed from B-13 in order to achieve the target cost for 8-13 (round up to whole units)