Case 2. To remain competitive. SunSystems' management believes the company must produce Job B-type servers (from Decision Case 1) at a target cost of $5.400. SunSystems has just joined a B2B e-market site that management believes will enable the firm to cut direct material costs by 10%. SunSystems management also believes that a value engineering team can reduce assembly time. Compute the assembly cost saving per Job B-type server required to meet the $5,400 tar- get cost. (Hint: Begin by calculating the direct material, direct labor, and allocated activity cost per server.)