Diagnostic Instruments uses a manufacturing costing system with one direct-cost category (direct materials) and three indirect-cost categories: (Click the icon to view the categories.) (Click the icon to view additional information.) Read the requirements. Requirements 1 and 2. Calculate the manufacturing cost per unit of HJ6 in 2019, then in 2020. (Round your answers to the nearest whole dollar.) 2019 cost per unit Direct materials Batch-level costs Mfg. operations costs Engineering change costs Total More info a. b. Setup, production-order, and materials-handling costs that vary with the number of batches Manufacturing-operations costs that vary with machine-hours Costs of engineering changes that vary with the number of engineering changes made C. - More info In response to competitive pressures at the end of 2019, Diagnostic Instruments used value-engineering techniques to reduce manufacturing costs. Actual information for 2019 and 2020 is as follows: 2019 2020 $ 8,500 $ 7,600 Setup, production-order, and materials-handling costs per batch Total manufacturing-operations cost per machine-hour Cost per engineering change $ 64 $ 54 $ 43,750 $ 22,000 The management of Diagnostic Instruments wants to evaluate whether value engineering has succeeded in reducing the target manufacturing cost per unit of one of its products, HJ6, by 20%. Actual results for 2019 and 2020 for HJ6 are as follows: Actual Results for 2019 Actual Results for 2020 10,500 11,000 3,200 $ 2,000 Units of HJ6 produced Direct material cost per unit of HJ6 Total number of batches required to produce HJ6 Total machine-hours required to produce HJ6 Number of engineering changes made 80 90 72,450 59,400 12 10