The Press Go Corporation manufactures and assembles remote control toys. The company uses an

activitybased

costing system to allocate all manufacturing conversion costs. Each toy consists of 15 separate parts totaling $125 in direct materials and requires 2.0 hours of machine time to produce. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$1.75 per part
Machining	Machine hours	$2.00 per machine hour
Assembling	Number of parts	$0.50 per part
Packaging	Number of finished units	$2.75 per finished unit

What is the number of finished toys?