Q2 F5 (Target Costing Chapter)

I've got a question here. Medical instruments uses a manufacturing costing system with one direct cost category (DM) and 3 indirect cost categories : a. setup, production order and material 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. In response to competitive pressures at the end of 2008, Medical Instruments used value engineering techniques to reduce manufacturing costs. The following information is available in respect of 2008 and 2009 : Setup, production order and material handling costs per batch (2008) $8,000 (2009) $7,500 Cost per engineering changes (2008) $12,000 (2009) $10,000 Machine operation cost per machine hour (2008) $55 (2009) $50 The management wants to evaluate whether value engineering has succeeded in reducing the manufacturing cost per unit of one of its products, HJ6, by 10%. Actual results for 2008 and 2009 for HJ6 are: Units of HJ6 produced : (2008) 3,500 units (2009) 4,000 units DM cost per unit of HJ6 : (2008) $1,200 (2009) $1,100 Total number of batches required to produce HJ6 : (2008) 70 (2009) 80 Total machine hours required to produce HJ6 : (2008) 21,000 (2009) 22,000 Number of engineering changes made : (2008) 14 (2009) 10 Required a. Did Medical Instruments achieve the target cost per unit for HJ6 in 2009?