56 0.05 points Mickley Corporation produces two products, Alpha6s and Zeta7s, which pass through two operations, Sintering and Finishing. Each of the products uses two raw materials, X442 and Y661. The company uses a standard cost system, with the following standards for each product (on a per unit basis): Raw Material Standard Labor Time Product X442 Y661 Sintering Finishing Alpha6 2.5 kilos. 2.5 liters 0.20 hours 0.90 hours Zeta7 4.5 kilos 3.5 liters 0.30 hours 20 hours Information relating to materials purchased and materials used in production during May follows: Purchase Standard sed Materia Purchases Cost Production X442 15,000 kilos $39,000 S2.40 per kilo 9,500 kilos Y661 16,000 liters $20,800 S1.40 per liter 14,000 liters The following additional information is available: a. The company recognizes price variances when materials are purchased b. T standard labor rate is $23.00 per hour in Sintering and $20.00 per hour in Finishing he c. During May, 1,300 direct labor-hours were worked in Sintering at a total labor cost of S30,550, and 2,950 direct labor-hours were worked in Finishing at a total labor cost of $64,900. d. Production during May was 1,600 Alphaes and 1.300 Zeta7s. Requied 1. Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor. (Round your answers to 2 decimal places.) Standard Standard Quantity or Price or Rate Cost Direct materials-X442 kilos per kilo materials-Y661 liters per liter Direct hours per hour Direct labor-Sintering hours per hour Direct labor-Finishing Total Direct materials-X442 kilos per kilo materials-Y661 liters per liter Direct hours per hour Direct labor-Sintering hours per hour Direct labor-Finishing