Ortho 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. Using the browser's print option may create an undesirable printout. Use the Print option in your question instead to get better pitintout. competitive pressures at the end of 2019 , Ortho Instruments used value-engineering techniques to reduce manufacturing costs. Actual information for 2019 and 2020 is as follows: The management of Ortho Instruments wants to evaluate whether value engineering has succeeded in reducing the target manufacturing cost per unit of one of its products, HJ6, by 15%. Actual results for 2019 and 2020 for HJ6 are as follows: More info a. Setup, production-order, and materials-handling costs that vary 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 Requirements 1. Calculate the manufacturing cost per unit of HJ6 in 2019. 2. Calculate the manufacturing cost per unit of HJ6 in 2020. 3. Did Ortho Instruments achieve the target manufacturing cost per unit for HJ6 in 2020? Explain