Lens Care Incorporated (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	$ 3.30	per part
Manufacturing supervision	Hours of machine time	$ 14.89	per hour
Assembly	Number of parts	$ 3.75	per part
Machine setup	Each setup	$ 56.95	per setup
Inspection and testing	Logged hours	$ 45.95	per hour
Packaging	Logged hours	$ 19.95	per hour

LCI currently sells the B-13 model for $3,800 and the F-32 model for $3,740. Manufacturing costs and activity usage for the two products are as follows:

	B-13	F-32
Direct materials	$ 164.95	$ 75.96
Number of parts	169	129
Machine hours	8.35	4.29
Inspection time	2.60	1.70
Packaging time	1.35	0.95
Setups	6	5

The market price for B-13 and F-32 are reduced to $3,720 and $3,615 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 B-13 (round up to whole units)?

Multiple Choice

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