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$61\mathrm{.}8$ kilos $2\mathrm{.}0$ liters $0\mathrm{.}20$ hours $0\mathrm{.}80$ hours

Zeta$73\mathrm{.}0$ kilos $4\mathrm{.}5$ liters $0\mathrm{.}35$ hours $0\mathrm{.}90$ hours

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

Material Purchases Purchase Cost Standard Price Used in Production

X$44214,500$ kilos $ $52,200$ $ $3\mathrm{.}50$ per kilo $8,500$ kilos

Y$66115,500$ liters $ $20,925$ $ $1\mathrm{.}40$ per liter $13,000$ liters

The following additional information is available:

The company recognizes price variances when materials are purchased.

The standard labor rate is $$19\mathrm{.}80$ per hour in Sintering and $$19\mathrm{.}20$ per hour in Finishing.

During May, $1,200$ direct labor$-$hours were worked in Sintering at a total labor cost of $$27,000,$ and $2,850$ direct labor$-$hours were worked in Finishing at a total labor cost of $$59,850.$

Production during May was $1,500$ Alpha$6$s and $2,000$ 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.