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:

Cost Pools	Allocation Base	Costing Rate
Materials handling	Number of parts	$2.40 per part
Manufacturing supervision	Hours of machine time	$14.80 per hour
Assembly	Number of parts	$3.30 per part
Machine setup	Each setup	$56.50 per setup
Inspection and testing	Logged hours	$45.50 per hour
Packaging	Logged hours	$19.50 per hour

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:

	B-13	F-32
Direct materials	$164.50	$75.60
Number of parts	160.00	120.00
Machine hours	7.90	4.20
Inspection time	1.70	0.80
Packaging time	0.90	0.50
Setups	3.00	2.00

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 B-13 (round up to whole units)?

15

46

34

25

53