Exercise 15.27 Pearl, the partner in charge of a small accounting firm, has launched a kaizen costing program to reduce office support costs. She expects the program to reduce costs by at least 10%. Information for the first six months of the program and estimated cost savings for the next six months follows. Actual Cost Last 6 Months $7,300 Estimated Cost Next 6 Months $6,800 Postage fees-deliver more reports and tax returns using fax; the company can make unlimited calls for a flat fee per month Photocopy costs-outsource copy function to save labour cost Labour costs-more efficient scheduling of support staff $2,700 $2,200 $15,900 $16,400 Calculate the percent change in costs. (Round answer to 3 decimal places, e.g. 15.257%.) Change in cost Determine whether the kaizen cost goal is likely to be met. The Kaizen cost goal likely to be met