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 materials$-$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$[[,$Raw Material,Standard Labor Time$],[$Product$,$X$442,$Y$661,$Sintering,Finishing$],[$Alpha$6,3\mathrm{.}0$ kilos,$2\mathrm{.}0$ liters,$0\mathrm{.}30$ hours,$1\mathrm{.}20$ hours$],[$Zeta$7,5\mathrm{.}0$ kilos,$4\mathrm{.}0$ liters,$0\mathrm{.}40$ hours,$1\mathrm{.}20$ hours$]]$

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 $$23\mathrm{.}00$ per hour in Sintering and $$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 materials and direct labor.

Compute the materials price and quantity variances for each material:

Compute the labor rate and efficiency variances for each operation.