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	$ 3.90	per part
Manufacturing supervision	Hours of machine time	$ 14.95	per hour
Assembly	Number of parts	$ 4.05	per part
Machine setup	Each setup	$ 57.25	per setup
Inspection and testing	Logged hours	$ 46.25	per hour
Packaging	Logged hours	$ 20.25	per hour

LCI currently sells the B-13 model for $5,150 and the F-32 model for $5,420. Manufacturing costs and activity usage for the two products are as follows:

	B-13	F-32
Direct materials	$ 165.25	$ 76.20
Number of parts	175	135
Machine hours	8.65	4.35
Inspection time	3.20	2.30
Packaging time	1.65	1.25
Setups	6	5

The market price for B-13 and F-32 are reduced to $5,070 and $5,295 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

42

21

49

30

11