HJ$6$ are as follows.

Categories

a$.$ Setup, production order, and materials$-$handling costs that vary

Ir answers to the neare with the number of batches.

b$.$ Manufacturing operations costs that vary with machine hours.

c$.$ Costs of engineering changes that vary with the number of engineering changes made.

$$uments uses a manufacturing$-$costing system with one direct cost category $($direct materials$)$ and three indirect cost categories.

egories. View the additional information.

ement of Techno Instruments wants for

enaineerina has succeeded in reducina the target manufacturing cost per unit

Additional information

$\backslash$table$[[$In response to competitive pressures at the end of $2024,$ Techno Instruments used value$-$engineering techniques to reduce manufacturing costs. Actual information for $2024$ and $2025$ is below.$],[,2024,2025],[$Setup$,$ production order, and materials$-$handling costs per batch,$ $8,900,$$ $8,200],[$Total manufacturing$-$operations cost per machine hour,$68,62],[$Cost per engineering change,$17,500,8750]]$

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$$o Instruments uses a manufacturing$-$costing system with one direct cost category $($direct materials$)$ and three indirect cost categories.

he categories. View the additional information.

Actual results

$\backslash$table$[[,$Actual Results for $2024,$Actual Results for $2025],[$Units of HJ$6$ produced,,$3,500,,3,500],[$Direct material cost per unit of HJ$6,$$$,1,500,$$$,1,300],[$Total number of batches required to produce HJ$6,,70,,80],[$Total machine hours required to produce HJ$6,,16,100,,16,100],[$Number of engineering changes made,,$12,,8]]$

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Clear allgories.

View the additional information.

nent of Techno Instruments wants to evaluate whether value engineering has succeeded in reducing the target manufacturing cost pi $24$ and $2025$ for HJ$6$ are as follows.

Required

Calculate the manufacturing cost per unit of HJ$6$ in $2024.$

Calculate the manufacturing cost per unit of HJ$6$ in $2025.$

Did Techno Instruments achieve the target manufacturing cost per unit for HJ$6$ in $2025?$ Explain.

Explain how Techno Instruments reduced the manufacturing cost per unit of HJ$6$ in $2025.$

wers to the nearest whole dolle

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