ConnectX Engineering are currently using a manufacturing costing system with one direct cost category and three indirect cost categories: a. Direct materials (direct cost). b. Setup, production order, and materials-handling costs that vary with the number of batches (indirect cost). c. Manufacturing operations costs that vary with machine-hours (indirect cost). d. Costs of engineering changes that vary with the number of engineering changes made (indirect cost). In response to competitive pressures at the end of 2019, ConnectX used value-engineering techniques to reduce manufacturing costs. Actual information for 2018 and 2019 is: 2019 2018 Setup, production order, and materials-handling costs per batch$ 6,000 Total manufacturing-operations cost per machine-hour $ 5,500 $ 50 $ 45 Cost per engineering change $ 4,000 $4,400 The management of ConnectX wants to evaluate whether value engineering has succeeded in reducing the target manufacturing cost per unit of one of its flow controllers by 10%. Actual results for 2018 and 2019 for the flow controller are: 2018 2019 Flow controllers produced 2,900 3,300 Direct material cost per unit $1,700 $1,600 Total number of batches required 110 120 Total number of machine-hours required 7,200 Number of engineering changes made 7 7,100 8 Required Activate Windows Go to PC settings to agr a. Calculate the manufacturing cost (total and per unit) for both years. b. Did the company achieve the target manufacturing cost per unit in 2019? Explain.