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 $-x442$ and Y$661.$ The standards for each product $($on a per unit basis$)$ are as follows:

$\backslash$table$[[,$Raw Material,Standard Labor Time$],[$Product$,$X$442,$Y$661,$Sintering,Finishing$],[$Alpha$6,2\mathrm{.}0$ kilos,$1\mathrm{.}4$ liters,$0\mathrm{.}50$ hours,$0\mathrm{.}90$ hours$],[$Zeta$7,4\mathrm{.}0$ kilos,$3\mathrm{.}4$ liters,$0\mathrm{.}10$ hours,$0\mathrm{.}90$ hours$]]$

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

$\backslash$table$[[$Material$,$Purchases,Purchase Cost,Standard Price,Used in Production$],[$X$442,14,600$ kilos,$$62,780,$$$4\mathrm{.}10$ per kilo,$9,100$ kilos$],[$Y$661,15,600$ liters,$$21,840,$$$1\mathrm{.}50$ per liter,$13,600$ liters$]]$

The following additional information is available:

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

b$.$ The standard labor rate is $$15\mathrm{.}00$ per hour in Sintering and $$20\mathrm{.}00$ per hour in Finishing.

c$.$ During May, $1,300$ direct labor$-$hours were worked in Sintering at a total labor cost of $$30,030,$ and $2,910$ direct labor$-$hours were worked in Finishing at a total labor cost of $$64,020.$

d$.$ Production during May was $2,100$ Alpha$6$s and $1,300$ Zeta$7$s$.$