Job-Order Costing - Using the weighted procedure method setting rates, calculate the relative value and cost per procedure for the following lab procedures. Assume total lab cost of $2,500,000 and average hourly wage of $20. Round your answer to the nearest whole dollar.

Procedure	Projected Volume	Labor Minutes	Supply Expense
A	5100	15	0.95
B	5700	13	0.75
C	4600	11	0.70
D	6100	10	0.65
E	4600	12	0.90