Neuro Instruments uses a manufacturing costing system with one direct-cost category (direct materials) and three indirect-cost categories: i (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 In response to competitive pressures at the end of 2019, Neuro Instruments used value-engineering techniques to reduce manufacturing costs. Actual information for 2019 and 2020 is as follows: 2019 2020 $ 8,900 $ 8,000 Setup, production-order, and materials-handling costs per batch Total manufacturing-operations cost per machine-hour Cost per engineering change $ 64 $ 48 $ 16,000 $ 8,000 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 2019 and 2020 for HJ6 are as follows: Actual Results for 2019 Actual Results for 2020 2,700 4,600 1,400 $ 1,300 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 60 70 20,000 30,000 24 7