Lens Care Inc

question 5

Multiple Choice

Lens Care Inc. (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:
The market price for B-13 and F-32 are reduced to $1,695 and $1,095 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) ?

• A) 15
• B) 46
• C) 34
• D) 25
• E) 53

---

Definitions:

Navel

The scar on the abdomen that marks where the umbilical cord was attached in the womb, also known as the belly button.

Inferior Location

A position below or lower than another part of the body or structure, typically used in anatomical descriptions.

Pelvic Cavity

The space within the pelvis that contains the urinary bladder, reproductive organs, and rectum.

Mediastinum

An area in the chest between the lungs that contains the heart, esophagus, trachea, thymus, and several large blood vessels.