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2. For labour cost in the lab: ellect lle, zeto verlaneel.t. b. This part of the question is nal pan of your conned assigrimeril None

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2. For labour cost in the lab: ellect lle, zeto verlaneel.t. b. This part of the question is nal pan of your conned assigrimeril "None" for no effect (lle., zero var lance. .). No John Fleming. Gile' acminlstrator for a distrit hospital, is concenned about costs for tests in the hosptal's lab. Fleming has asked you io evaluste cosis for the post month. The following infamution is avallabie. a. Basically, two types of lests are perfomed in the lab-blood tests and smears. Durng the past manth. 2.700 blcod tests and 3.600 smears were periomed in the lab. b. Small glass plates are used in bath types of tests. During the past month, the hospltal purchased 18,000 plates at a cost of $44,100. This costis ner do a 6% quandiy discount. 1,800 of these plates were still on hand unused at the end of the month. there were no plates on hand ar the beginning of the month c During the psist maith, 1,650 hours of labour time were recorded in the lab. The cost of this labour time was $20,130. d Vanable ovenesd cost last month in the lab for villies and supdies to alled $11.385. The hosplal has never used standard costs. By searching industry literature, hovever, you have determined the following natlonwide averages fa hexpillabs: PLotes: Two plates are required per lab test. These plates cost \$2.60 each snd are wisposed of ofter the test is conpleted. cost of this lab tine 15 \$14.01 per acur. the lab's cost problem Required: 1. Compute a materials price variance for the plates purchased last month and a muterals quantiy wriance for the pates used last month

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