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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): Standard Labor Time Sintering Finishing 0.20 hours 0.80 hours 0.35 hours 0.90 hours Information relating to materials purchased and materials used in production during May follows: Standard Price $ 3.50 per kilo Used in Production 8,500 kilos 13,000 liters $ 1.40 per liter Product Alpha6 Zeta7 Raw Material X442 Y661 1.8 kilos 2.0 liters 3.0 kilos 4.5 liters Material X442 Y661 14,500 kilos 15,500 liters Purchase Cost $ 52,200 $ 20,925 The following additional information is available: Purchases a. The company recognizes price variances when materials are purchased. b. The standard labor rate is $19.80 per hour in Sintering and $19.20 per hour in Finishing. c. During May, 1,200 direct labor-hours were worked in Sintering at a total labor cost of $27,000, and 2,850 direct labor-hours were worked in Finishing at a total labor cost of $59,850. d. Production during May was 1,500 Alpha6s and 2,000 Zeta7s. Required: 1. Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor. 2. Compute the materials price and quantity variances for each material. 3. Compute the labor rate and efficiency variances for each operation.

Compute the materials price and quantity variances for each material. (Indicate the effect of each va favorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as po 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): Information relating to materials purchased and materials used in production during May follows: The following additional information is available: a. The company recognizes price variances when materials are purchased. b. The standard labor rate is $19.80 per hour in Sintering and $19.20 per hour in Finishing. c. During May, 1,200 direct labor-hours were worked in Sintering at a total labor cost of $27,000, and 2,850 direct labor-hours were worked in Finishing at a total labor cost of $59,850. d. Production during May was 1,500 Alpha6s and 2,000 Zeta7s. Required: 1. Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor. 2. Compute the materials price and quantity variances for each material. 3. Compute the labor rate and efficiency variances for each operation. answers to 2 decimal places.) \begin{tabular}{|l|l|l|} \hline Direct Labor Variances-Sintering: & & \\ \hline Labor rate variance & & \\ \hline Labor efficiency variance & & \\ \hline Direct Labor Variances-Finishing: & & \\ \hline Labor rate variance & & \\ \hline Labor efficiency variance & & \\ \hline \end{tabular}