Cost vs Reimbursement of IV Tubing & Canisters

As a student nurse, I am required to help with a QI project. My preceptor wants me to find out how much the reimbursement for IV tubing is versus the actual cost to the hospital. The reason is that some nurses fail to label tubing, so the next nurse coming on changes it out just to be safe. We think the tubing is being changed more often than necessary for this reason. Also, the canisters and tubing that collect from suction devices have the same issue. Does anyone know where I can find info on the costs involved, and also the infections that are caused by not changing out tubing and canisters properly? Thanks very much!