Lens Care Inc. LCh manufactures specialized equipment for polishing optical lenses. There are two models-one mainly used for fine eyewear (32) and another forenses 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 Poola Allocation Base Costing Rate Materials handling Number of parts $4.10 per part Manufacturing supervision Hours of machine time $14.97 per hour Assembly Number of parts $4.15 per part Machine setup Each setup $57.35 per setup Inspection and testing Logged hours $46.35 per hour Packaging Logged hours $20.35 per hour LC currently sells the B-13 model for $5,600 and the F32 model for $5.980. Manufacturing costs and activity usage for the two products are as follows -13 $165.35 177 -32 576.26 Direct materiais Number of parts Machine hours Inspection time Packaging time Setup 3.40 1.75 2 2.50 1.3 the market price for and are reduced to $5.520 and $5.55 respectively and Lens Care wants to main market share and probatis the target cost for andround to nearest whole A) 87.00 C25.00 $ 12.00 17.00 51.348.00 51.348.00 $ 16.00