Mickley Corporation produces two products, Alpha$6$s and Zeta$7$s$,$ which pass through two operations, Sintering and Finishing. Each of the products uses two raw materlals$-$X$442$ and Y$661.$ The company uses a standard cost system, with the following standards for each product $($on a per unit basis$)$:

$\backslash$table$[[\backslash$table$[[$Product$],[$Alpha $6]],$Raw Material,Standard Labor Time$],[x442,$Y$661,$Sintering,Finishing$],[3\mathrm{.}0$kilos,$2\mathrm{.}0$ liters,$0\mathrm{.}36$ hours,$1\mathrm{.}20$ hours$],[$Zeta$7,5\mathrm{.}0$kilos,$4\mathrm{.}0$ liters,$0\mathrm{.}49$ hours,$1\mathrm{.}20$ hours$]]$

Information relating to materlals purchased and materlals used In production during May follows:

$\backslash$table$[[$Materia$1,$Purchases,Purchase Cost,Standard Price,Used in Production$],[$X$442,14,900$ kilos,$$37,250,$$$2\mathrm{.}30$ per kilo,$9,490$ kilos$],[$Y$661,15,900$ liters,$$19,680,$$$1\mathrm{.}30$ per liter,$13,900$ liters$]]$

The following additional Information is avallable:

a$.$ The company recognizes price varlances when materlals are purchased.

b$.$ The standard labor rate Is $$23\mathrm{.}00$ per hour In Sintering and $$19\mathrm{.}50$ per hour In Finishing.

c$.$ During May, $1,250$ direct labor$-$hours were worked in Sintering at a total labor cost of $$29,000,$ and $2,940$ direct labor$-$hours were worked in Finishing at a total labor cost of $$63,210.$

d$.$ Production during May was $1,500$ Alpha$6$s and $1,000$ Zeta$7$s$.$

Required:

Complete the standard cost card for each product, showing the standard cost of direct materlals and direct labor.

Compute the materlals price and quantity varlances for each materlal.

Compute the labor rate and efficlency varlances for each operation.