Question Completion Status: VU Y Materials handling Number of parts $ 4.40 per part Manufacturing supervision Hours of machine time $ 15.00 per hour Assembly Number of parts $ 4.30 per part Machine setup Each setup $ 57.50 per setup Inspection and testing Logged hours $ 46.50 per hour Packaging Logged hours $ 20.50 LCI currently sells the B-13 model for $6,275 and the F-32 model for $6,820. Manufacturing costs and activity usage for the two products are as follows: per hour B-13 F-32 Direct materials $ 165.50 $ 76.40 Number of parts 180 140 Machine hours 8.90 4.40 Inspection time 3.70 2.80 Packaging time 1.90 1.50 Setups 6 5 The market price for B-13 and F-32 are reduced to $6,195 and $6,695 respectively. To achieve the target cost, Lens Care plans to reduce materials handling costs. How many parts must be removed from F-32 in order to achieve the target cost fr F-32 (round up to whole units)? 30