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Haven 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

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Haven 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 $1,260 per stent Direct labor (cardiologist) 1.70 hours per procedure $220 per hour For the most recent year, the hospital reported the following actual data: 84 Number of procedures performed 33 Number of stents purchased and used Total cost of stents purchased and used $105,900 Number of direct labor hours 56 Total cost of direct labor $11,800 Compute the labor quantity variance. $520 Unfavorable $22 Unfavorable $22 Favorable $520 Favorable

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