Lens Care incorporated (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 (8-13). The manufacturing cost of each unit is calculated using activity-based costing, using the following manufacturing cost pools: LCi currently selis the B-13 model for $2,900 and the F32 model for $2,620. Manufocturing costs and activity usage for the two products are as foliows: The market price for B.13 and F32 are reduced to $2,820 and $2,495 respectively. To achieve the target cost, Lens Care plans to roduce materials handing costs. How many parts must be removed from 813 in arder to achieve the torget cost for 8 -13 (round up to whole unis)