VARIANCE ANALYSIS IN A PROCESS-COSTING SETTING Problem 9-36 CHAPTER 6 REQUIRED), SERVICE FIRM Aspen Medical Laboratory performs comprehensive blood tests for physicians and clinics throughout the Southwest. Aspen uses a standard process-costing system for its co hensive blood work. Skilled technicians perform the blood tests. Because Aspen uses a standard costing system, equivalent units are calculated using the FIFO mcthod. The standard cost sheet for the blood test follows (these standards were used throughout the calendar year): mpre