Lens Care Incorporated LCI) mancictures secreted equipment for polishing optical lenses. There are two models-one mainly used for fine cewear (32) and another for lenses used in inoculars cameres, and similar equipment (8-13). The manuscturing cost of each unit is calculated using evny-based costing using the following manufacturing cost pools: Cost Pools Allocation Base Costing Rate Materials handling Number of parts $ 2.60 per part Manufacturing supervision Hours of machine time $14.82 per hour Assembly Murtber of parts $ 3.48 per part Machine setup Each setup $ 56.6 per setup Inspection and testing Logged hours $ 45.6 per hour Pacicaging Logged hours $19.6 per hour LCI currently se sthe 3-3 model for $2.225 and the 32 model for Su780 Manufacturing cosas sed activity urage for the two products are as follows: Direct materials Number of parts Machine hours Inspection time Packaging time Setups 2-13 $164.68 162 B.ee 1.90 1.00 F-32 5 75.68 122 4.22 1.80 e. The market price for 5-13 and 132 are reduces to $2.345 snd $2655 respectively. To achieve the target cost Lens Care plans to reduce material handling costs. How many parts must be removed from 8-13 in order to achieve the target cost for 3-15 round up to whole units Multiple Chies 14 52 O 24 0 a 45 23