Costs [per raoquet} - \" Direct materials: Nylon string blend 4.50 4.20 Racquet frame blend 25.00 22.50 Rubber 2.00 2. 25 Direct labor [520!hr} 30.00 [1.5 hours) 23.00 [1.5 hours] I Indirect manufacturing costs 1|l-"ariable 5.40 5.50 Fixed 2.50 [10,000 unit 5 2.40 [10,250 unit Complete the following: 1. |Compare the 2012 costs to 2015. How successful was layEo in meeting their 201? per unit cost reduction goal? {Show calculations and explain} 2. layCo Ltd. Plans to manufacture 10,500 racquets in 2013 and 10,250 racquets in 2015. With 201? as a base year, prepare a budget for the tennis racq uet division for the next two years. 3. What are some ways that JayCo Ltd. can consistently reach the Kaizen costing goal