Sheridan, 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			Estimated Cost Next 6 Months
Postage feesdeliver more reports and tax returns using fax;		$7,300			$6,800
the company can make unlimited calls for a flat fee per month
Photocopy costsoutsource copy function to save labour cost		$2,700			$2,200
Labour costsmore efficient scheduling of support staff		$16,400			$15,900

Calculate the percent change in costs. (Round answer to 3 decimal places, e.g. 15.257%.)

Change in cost

%