Fairytale Weddings Manufactures Wedding Dresses Required:
Prepare an Analysis of Change in Annual Costs from Manufacture

Fairytale Weddings manufactures wedding dresses.The following information relates to the manufacture of gowns in its Perth plant:
$\begin{array}{lrr}&20X1&20X2\\\text { Units produced and sold } & 43,000 & 52,600 \\\text { Direct manufacture labor-hours } & 22,000 & 26,000 \\\text { Direct materials used (square yards) } & 130,000 & 152,000 \\\text { Direct manufacture cost per hour } & \$ 16 & \$ 17 \\\text { Direct materials cost per yard } & \$ 10 & \$ 11\end{array}$ Required:
Prepare an analysis of change in annual costs from 20X1 to 20X2 including direct materials,direct manufacturing labor,and total inputs.