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:

Zone of Proximal Development

A concept by Vygotsky describing the difference between what a learner can do without help and what they can achieve with guidance and encouragement.

Capability

The quality or state of being capable; having the ability, power, or qualities necessary to do something.

Biological Perspective

An approach in psychology that examines psychological phenomena in terms of biological processes and aspects.

Psychosexual Development

Freud’s view that as children develop, they find sexual gratification through stimulating different parts of their bodies.