TB MC Qu. 13-27 (Algo) Parts must be removed from B-13 in order to achieve the target cost for B-13 : Lens Care Incorporated (LCI)

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	$ 4.30	per part
Manufacturing supervision	Hours of machine time	$ 14.99	per hour
Assembly	Number of parts	$ 4.25	per part
Machine setup	Each setup	$ 57.45	per setup
Inspection and testing	Logged hours	$ 46.45	per hour
Packaging	Logged hours	$ 20.45	per hour

LCI currently sells the B-13 model for $6,050 and the F-32 model for $6,540. Manufacturing costs and activity usage for the two products are as follows:

	B-13	F-32
Direct materials	$ 165.45	$ 76.36
Number of parts	179	139
Machine hours	8.85	4.39
Inspection time	3.60	2.70
Packaging time	1.85	1.45
Setups	5	4

The market price for B-13 and F-32 are reduced to $5,970 and $6,415 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)?