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Question - Memorial Heart Hospital provides angioplasty procedures to patients according to the following standards.
Standard Quantity or Hours Standard Price or Rate Direct materials (stents) 2.00 stents per procedure $1,240 per stent Direct labor (cardiologist) 2.00 hours per procedure $220 per hour.
For the most recent year, the hospital reported the following actual data: Number of procedures performed 35 Number of stents purchased and used 68 Total cost of stents purchased and used $82,400 Number of direct labor hours 67 Total cost of direct labor $14,100
Compute the materials quantity variance.
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