Wed Ltd manufactures wedding dresses. The following information relates to the manufacture of gowns: Units produced and sold Direct manufacture labor-hours Direct materials used (square meters) Direct manufacture labor cost per hour Direct materials cost per meter 2018 2019 43,000 52,600 22,000 26,000 130,000 152,000 $16 $17 $10 $11 Required: Prepare an analysis of the change in annual costs from 2018 to 2019 including direct materials, direct manufacturing labor, and total inputs (taking into account - output adjustment, input price change and productivity change). Comment on the performance of Wed Ltd