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 $2\mathrm{.}4$ liters $0\mathrm{.}20$ hours $1\mathrm{.}20$ hours

Zeta$74\mathrm{.}4$ kilos $4\mathrm{.}4$ liters $0\mathrm{.}40$ hours $0\mathrm{.}80$ hours

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

Material Purchases Purchase Cost Standard Price Used in Production

X$44215,100$ kilos $ $40,770$ $ $2\mathrm{.}50$ per kilo $9,600$ kilos

Y$66116,100$ liters $ $22,540$ $ $1\mathrm{.}50$ per liter $14,100$ 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{.}50$ per hour in Finishing.

During May, $1,300$ direct labor$-$hours were worked in Sintering at a total labor cost of $$30,680,$ and $2,960$ direct labor$-$hours were worked in Finishing at a total labor cost of $$69,560.$

Production during May was $1,700$ Alpha$6$s and $1,550$ 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.