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$)$:

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 $$22\mathrm{.}00$ per hour in Sintering and $$20\mathrm{.}50$ per hour in Finishing.

c$.$ During May, $1,300$ direct labor$-$hours were worked in Sintering at a total labor cost of $$31,720,$ and $3,040$ direct labor$-$hours were

worked in Finishing at a total labor cost of $$68,400.$

d$.$ Production during May was $2,500$ Alpha$6$s and $1,400$ 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.