Mickley Corporation pr standard cost system, with the foliowing standards for each product (on a per unit basis) two products, Alphas and Zeta7s, which pass through two operations, Sintering and Finishing Each of the products uses two raw matenials, X442 and Y661. The company uses a 2.0 kilos 4.0 kilos Zeta? 3.0 iters 0.40 hours 1.00 hours Used in $59.040 $3.90 pr kilo $26.180 $1.80 per iter Y661 15,400 sters 13,400 sters b. The standard labor rate is $20.00 per hour in c. During May, 1,200 direct d Production during May was 1,900 Alphas and 1,300 Zeta7s and $19.00 per hour in Finishing in Sintering at a total labor cost of $27,480, and 2,890 drect labor-hours were worked in