LCI currently sells the B13 model for $4,925 and the F32 model for $5,140 Manufacturing costs and activity usage for the two products are as follows B13 F32 Direct materials $ 16520 $ 7616 Number of parts 174 134 Machine hours 860 434 Inspection time 310 220 Packaging time 160 120 Setups 4 3 If the market price for B13 and F32 are reduced to $4,845 and $5,015 respectively, and Lens Care wants to maintain market share and profitability, what is the target cost for B13 and F32 (round to nearest wh