during the first quarter and the improvement expected was realized. If required, round hours to two decimal places and costs to the nearest cent. Required: 1. What is the setup standard for setup hours and the associated expected cost at the beginning of the first quarter? The kaizen standard and expected associated cost? Kaizen standard hours per batch Expected cost $ per batch 2. What is the setup standard for setup hours and the associated cost at the end of the first quarter? Setup standard hours per batch Expected cost per batch cost be