Glenstone Heart Hospital provides angioplasty procedures to patients according to the following standards.

Standard Quantity or Hours Standard Price or Rate Direct materials (stents) 2.60 stents per procedure $1,140 per stent Direct labor (cardiologist) 1.50 hours per procedure $270 per hour

For the most recent year, the hospital reported the following actual data:

Number of procedures performed 37 Number of stents purchased and used 93 Total cost of stents purchased and used $102,500 Number of direct labor hours 52 Total cost of direct labor$12,800