Neuro 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 2016, then in 2017. (Round your answers to the nearest whole dollar.) 2016 cost per unit Direct materials Batch-level costs Mfg. operations costs Engineering change costs Total More info C a. b. Setup, production-order, and materials-handling costs that vary with the number of batches Manufacturing-operations costs that vary with machine-hours C. Costs of engineering changes that vary with the number of engineering changes made Print Done More info - X In response to competitive pressures at the end of 2016, Neuro Instruments used value-engineering techniques to reduce manufacturing costs. Actual information for 2016 and 2017 is as follows: 2016 2017 Setup, production-order, and materials-handling costs per batch Total manufacturing-operations cost per machine-hour Cost per engineering change The management of Neuro Instruments wants to evaluate whether value engineering has succeeded in reducing the target manufacturing cost per unit of one of its products, HJ6, by 5%. Actual results for 2016 and 2017 for HJ6 are: S 8,900 $ 8,000 S 64 $ 48 $ 16,000 $ 8,000 Actual Results for 2016 Actual Results for 2017 Units of HJ6 produced Direct material cost per unit of HJ6 2,700 4,600 $ 1,400 $ 1,300 Total number of batches required to produce HJ6 60 70 Total machine-hours required to produce HJ6 20,000 30,000 Number of engineering changes made 24 7 Print Done