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$[[$Produc$,$Raw Material,Standard Labor Time$],[x442,$Y$661,$Sintering,finishing$],[,2\mathrm{.}5$kilos,$2\mathrm{.}5$ liters,Q$.40$ hours,$0\mathrm{.}99$ hours$],[,,4\mathrm{.}5$ liters,$0\mathrm{.}35$ hours,$0\mathrm{.}80$ hours$]]$

Information relating to materials purchased and materials used in production during May follows:

$\backslash$table$[[$Material$,$Purchases,Purchase Cost,Standard Price,Produc$],[\backslash$table$[[x442$