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$)$:

Product Raw Material Standard Labor Time

X$442$ Y$661$ Sintering Finishing

Alpha$63\mathrm{.}0$ kilos $2\mathrm{.}5$ liters $0\mathrm{.}30$ hours $1\mathrm{.}20$ hours

Zeta$74\mathrm{.}0$ kilos $4\mathrm{.}5$ liters $0\mathrm{.}30$ hours $0\mathrm{.}70$ hours

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

Material Purchases Purchase Cost Standard Price Used in Production

X$44215,600$ kilos $ $49,920$ $ $3\mathrm{.}00$ per kilo $10,100$ kilos

Y$66116,600$ liters $ $24,900$ $ $1\mathrm{.}60$ per liter $14,600$ liters

The following additional information is available:

The company recognizes price variances when materials are purchased.

The standard labor rate is $$22\mathrm{.}00$ per hour in Sintering and $$21\mathrm{.}00$ per hour in Finishing.

During May, $1,400$ direct labor$-$hours were worked in Sintering at a total labor cost of $$33,740,$ and $3,010$ direct labor$-$hours were worked in Finishing at a total labor cost of $$69,230.$

Production during May was $2,200$ Alpha$6$s and $1,000$ Zeta$7$s$.$

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.